IINR/ERSITY  of  r  ALTFORNiA 


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COMPILATION 


—  OF  — 


TAX  LAWS  AND  JUDICIAL 
DECISIONS 

OF  THE  STATE  OF  ILLINOIS 


MADE  BY 

RALPH  H.  WILKIN 


I'XDKH  THE  DiRECTKJX  OF  THE  StATH  TaX  COMMISSION. 


Frank   F.   Xolemax,    ClidirKini}. 
Joseph  B.  Sanborn, 
Charles  C.  Craig. 


106117 


TABLE  OF  CONTENTS. 


Page 
Cases  under  the  Federal  Constitution 3 

Article  9  of  Constitution  of  1870 4 

General  Revenue  Act,  Revised  Statutes,  ch.  120 30 

State  Tax  Commission  Law 214 

ci       Revenue  Act  of  1S98  for  the  assessment  of  property 225 

^      Juhl  Law 262 

Act  in  Regard  to  taxation  of  bridges  across  navigable  waters  on  the  Border 

of  the  State  268 

Act  regarding  the  Collection  of  Taxes  and  Special  Assessments 270 

Apportionment  of  special  assessments 271 

Act  to  restore  uniformity  of  Taxation 272 

Inheritance  Tax  Act  of  1909 273 

)     Act  to  provide  for  the  casual  deficits  in  revenue 299 

J     Act  to  validate  the  Acts  of  the  County  Board .'iOO 

Validation  of  tax  levies  for  1916 .iOl 

^      Tax  for  State  Purposes 302 


i 


PREFATORY  NOTE 

The  State  Tax  Commission  was  created  by  an  Act  of  the  Gen- 
eral  Assembly  approved  June  19,  1919  (Laws  1919,  page  718). 
By  this  Act  all  the  powers  and  duties  imposed  upon  the  State 
Board  of  Equalization  and  upon  the  Auditor  of  Pubile  Accounts 
in  relation  to  the  assessment  of  property  for  taxation  was  trans- 
ferred to  and  to  be  exercised  and  performed  by  the  Tax  Commis- 
sion, and  whenever  in  any  law  relating  to  assessment  of  property 
for  taxation,  abstracts,  reports  or  schedules  or  other  papers  or 
documents,  are  required  to  be  tiled  with,  or  any  duty  is  imposed 
upon,  or  power  vested  in  either  the  Auditor  or  Board  of  Equaliza- 
tion, such  abstracts,  etc.,  shall  be  filed  with,  such  duty  and  power 
shall  be  discharged  and  exercised  by  the  Tax  Commission.  A  note 
to  that  effect  has  been  added  to  each  section  of  the  Revenue  statutes 
in  this  compilation  to  which  it  is  deemed  applicable.  The  annota- 
tions of  decisions  made  by  Mr.  Albert  M.  Kales  and  Elmer  M. 
Liessmann  and  iniblished  under  direction  of  the  Special  Tax  Com- 
mission in  1909  have  been  reprinted  so  far  as  applicable  to  the 
present  law. 


UNDER  THE  FEDERAL  CONSTITUTION. 

The  State  cannot  tax  property  which  has  uo  situs  therein,  either  actual  or 
constructive,  as  property  outside  the  jurisdiction  of  a  State  cannot  be 
taxed  within  the  due  process  of  law  clause  of  the  fourteenth  amendment 
to  the  Federal  constitution.  Keith  Equipment  Co.  vs.  Board  of  Eeview, 
283—244. 

Inter-State  commerce  is  not  taxed  by  taxing  property  devoted  to  such  use, 
and  property  used  in  inter-State  commerce  is  not  exempt  from  taxation 
by  the  State.  People  vs.  Bridge  Co.,  287—246;  Same  vs.  Illinois,  175  U.  S. 
626. 

The  right  to  water  power,  which  is  an  interest  in  real  estate,  is  exempt  where 
situs  of  such  power  is  a  place  over  whicli  Congress  has  exclusive  power 
of  legislation.     Molinc  Power  Co.  vs.  Cox,  252 — 348,  358. 

Merchandise  may  cease  to  be  interstate  commerce  at  an  intermediate  point 
between  the  place  of  shipment  and  ultimate  destination;  and  if  kept  at 
such  point  for  the  use  and  profit  of  owners  and  under  the  protection  of 
the  laws  of  the  State  it  becomes  subject  to  the  taxing  power  of  the  State. 
General  Oil  Co.  vs.  Grain,  209  U.  S.  211. 

The  State  may  tax  movables  of  a  foreign  corporation,  which  are  regularly  and 
habitually  employed  therein,  although  devoted  to  interstate  commerce,  but 
the  taxaion  of  property  of  a  foreign  corporation  by  a  state,  the  property 
not  having  come  within  its  borders,  violate  the  due  process  of  law  clause 
of  Fourteenth  Amendment  to  Federal  Constitution.  Union  Tank  Line  vs. 
Wright,  249  U.  S.  275. 

A  special  Act  prior  to  Constitution  of  1870  giving  authority  to  aid  improve- 
ments by  donations  or  subscriptions,  and  levy  taxes  to  pay  the  same,  is  part 
of  the  contract  with  the  parties  making  improvements,  and  a  subsequent 
constitutional  provision  limiting  the  rate  of  taxation  is  inapplicable  so  far 
as  in  conflict  therewith.    Peoria,  D.  and  E.  E.  Co.  vs.  P.,  116 — 401. 

The  Act  of  1867  (2  L,  1867,  p.  6,  June  13)  which  imposed  a  tax  on  the  indi- 
vidual stockholders  of  banks,  included  national  banks.  This  was  not  a 
violation  of  the  Federal  Constitution.  MacVcagh  vs.  Chicago,  49 — 318; 
MacVeagh  vs.  Neuhaus,  49 — 330. 

It  i.s  lawful  to  impose  a  tax  discriminating  against  foreign  corporation,  in 
favor  of  domestic  corporation  of  same  character,  because  foreign  corpora- 
tions do  business  in  this  State  only  by  comity.  Ducat  vs.  Chicago,  48 — 172, 
affirmed   10  Wall   (U.  S.)   410. 

The  State  authorities  may  not  tax  property  in  course  of  transportation  from  one 
State  to  another,  over  one  of  our  navigable  rivers,  or  over  any  of  the  public 
highways  of  the  country,  while  it  is  in  transit,  even  though  it  should  be 
detained  by  low  water  or  ice,  or  other  cause.  Burlington  L.  C.  vs.  Willetts, 
118—559. 

Logs  shipped  from  one  State  to  leased  premises  in  another  State  and  there  kept 
and  sent  for  shipment  into  a  third  State  as  needed,  are  not  in  transit 
but  arc  subject  to  tax  by  the  State  of  the  leased  premises.  Burlington 
Lumber  Co.  vs.  Willcttts,  118—559,  approved  209  TJ.  S.  2;i0. 

Oil  passing  from  one  State  to  another  in  pipe  lines  is  not  liable  to  taxation 
by  the  State  through  which  it  passes.  Prairie  Oil  &  Oas.  Co.  vs.  Ehrhardt, 
244—634. 


Grain  in  transit  from  one  State  to  another,  but  which  has  come  to  rest  in  one 
State  and  been  stored  for  the  purpose  of  inspecting,  weighing,  cleaning, 
drying,  sacking,  grading,  or  mixing,  or  of  changing  ownership,  even 
though  only  for  convenience,  may  be  taxed  in  that  State.  "When  grain  so 
in  transit  is  delayed,  as  by  low  water  or  ice,  it  is  not  taxable  in  that  State. 
People  vs.  Bacon,  243—313,  affirmed  227  U.  S.  504. 

The  cars  of  a  trunk  line  company  from  one  State  in  transit  through  another 
and  not  allowed  to  remain  in  the  second  State  longer  than  to  be  passed 
through  the  State,  or  if  shipped  to  points  within  the  State,  longer  than  is 
necessary  for  them  to  be  unloaded  and  shipped  back,  are  not  taxable'in  the 
second  State.     In  re  Appeal  of  Union  Tank  Line  Co.,  204—347. 

The  State  may  not  tax  United  States  government  bonds,  held  by  private  bank- 
ers.    City  of  Chicago  vs.  Lunt,  52 — 414. 

Property  of  the  United  States,  w^hether  it  is  used  as  means  for  execution  of 
powers  of  Federal  government  or  not  is  not  taxable  by  the  State.  P.  vs. 
United  States,  93—30,  approved  117  U.  S.  162. 

Imports  stored  in  the  government  warehouse  arc  exempt  from  State  tax.  Sieg- 
fried vs.  Eaymond,  190—428. 

Goods  which  have  been  imported,  and  are  still  in  the  original  unbroken 
packages  in  which  they  were  imported  and  upon  which  United  States 
duties  have  been  paid,  are  not  subject  to  state  tax  notwithstanding  they 
are  no  longer  in  bonded  warehouse  but  in  warehouse  of  the  importer. 
In  re  Appeal  of  Pitkin  &  Brooks,  193—269. 

Imported  goods  in  original  unbroken  packages  are  not  subject  to  general  tax. 
In  re  Appeal  of  Doane  &  Co.,  197—376. 

ART.  9  OF  ILLINOIS  CONSTITUTION  OF  1870. 

[Introductory:    Has  no  application  to  license  fees  as  distinguished  from  taxes. 

None  of  the  restrictions  of  Art.  9  of  the  Constitution  apply  to  a  license  fee 
as  distinguished  from  a  tax.  Thus  a  municipality  has  power  to  impose 
saloon  licenses  under  its  general  power  of  regulation.  United  States  Dis- 
tilling Co.  vs.  City  of  Chicago,  112—19. 

License  fee  is  not  a  tax  within  clause  of  Constitution  prescribing  uniformity 
in  levying  taxes.  Constitution  of  1870i  does  not  limit  power  of  legisla- 
ture to  impose  or  authorize  imposition  of  license  to  pursue  calling.  Wig- 
gins Ferry  Co.  vs.  City  of  E.  St.  Louis,  102 — 560;  Metropolis  Theater  Co. 
vs.  Chicago,  246—20. 

Dramshop  license  is  not  a  tax.  City  of  East  St.  Louis  vs.  Trustees  of 
Schools,  102—489. 

City  dram-shop  license  is  not  tax  under  Constitution  of  1870  or  1848.  Lov- 
ingston  vs.  Board  of  Trustees,  99 — 564. 

Liquor  license  is  not  a  tax  within  the  meaning  of  the  Constitution.  City  of  E. 
St.  Louis  vs.  Wehrung,  46 — 392, 

Penalty  for  selling  liquor  without  license,  is  not  a  tax.  King  vs.  Jackson, 
2—306. 

License  fee  on  dogs,  authorized  by  Act  of  May  29,  1879,  not  a  tax,  within 
this  section.    Code  vs.  Hall,  103 — 30. 


Under  the  provisions  of  Sec.  30  as  found  in  Starr  &  Curtis'  Stat.  1S96,  p.  2225, 
a  lew  bv  a  city  of  1%  tax  on  fire  insurance  companies  for  the  mainte- 
nance, use  and  benefit  of  the  fire  department,  is  within  its  power  of  regu- 
lation. Kunz  vs.  National  Fire  Ins.  Co.,  169—577;  Ins.  Co.  vs.  Peoria, 
156—420. 

Broker's  license  fee  held  to  be  a  tax,  and  so  semble  it  can  be  supported  only 
under  the  power  to  tax.     Braun  vs.  Chicago,  110 — 186. 

Vehicle  tax  was  sustainable  only  under  the  power  to  tax  and  not  at  all 
under  the  police  power  of  the  municipality  a«  a  license  fee.  Harders  Stor- 
age Co.  vs.  Chicago,  235 — 58. 

Fee  for  services  rendered  by  state  mine  inspector  is  not  tax.  C.  \V.  &  V.  Coal 
Co.  vs.  P.,  181—278. 

So-called  license  fee  exacted  from  Insurance  Companies  are  sustainable  as  taxes 
under  the  power  to  tax.     See  cases  infra  under  Sec.  2,  Article  9.] 

Although  it  has  sometimes  been  said  that  a  license  fee  exacted  for  the  pur- 
pose of  revenue  is  not  a  tax,  such  statement  must  be  understood  as  mean- 
ing that  It  is  not  a  tax  in  the  sense  of  the  property. tax  authorized  by  the 
constitution,  which  must  be  levied  according  to  valuation,  since  it  is  a  tax, 
and  is  levied  by  virtue  of  par.  41,  Sec.  1,  Art.  5  of  Cities  and  Villages  Act. 
Condon  vs.   Village   of  Forest   Park,   278—218. 

Wher-e  a  tax  may  be  lawfully  levied  by  requiring  payment  of  a  license  fee  fixed 
by  the  General  Assembly  or  the  municipality  authorized  to  levy  the  tax, 
such  an  occupation  though  lawful  in  itself,  may  be  prohibited  unless 
licensed,  in  order  to  compel  the  taking  out  of  a  license.  Condon  vs.  Vil- 
lage of  Forest  Park,  278—218,   226. 

Taxation  in  proportion  to  value  —  Assessment  —  Tax  on  certain 
classes.]  Section  1.  The  General  Assembly"  shall  provide  such 
revenue  as  may  be  neecH'ul  by  levying  a  tax,  by  valuation,^  so  that 
evei-y  person  and  corporation  shall  pay  a  tax  in  proportion-  to  the 
value  of  his,  her  or  its  property^ — such  value  to  be  ascertained  by 
some  person  or  persons,  to  be  elected  or  appointed  in  such  manner 
as  the  General  Assembly  shall  direct,  and  not  otherwise;*  but  the 
General  Assenil)]y  shall  have  power  to  tax  peddlers,  auctioneers, 
brokers,  hawkers,  merchants,  commission  merchants,  showmen,  jug- 
glers, inn-keepers,  giocery  keepers,  licjuor  dealers,  toll  bridges, 
ferries,  insurance,  telegraph,  and  express  interests  or  business, 
vondois  of  patents,  and  persons  or  corporations  owning  or  using 
franchises  and  privileges,-'  in  such  manner  as  it  shall  from  time  to 
tiiiif  direct  by  general  law,  uniform'''  as  to  the  class  ui)on  Avhich 
it  o[)eia1es.'' 

a.     General  Assembly: 
General    Assciiibly    may    exnrriHe    taxing   j)0\vcr   .subject   only    to    restriction    of 
the  const  il  lit  iofi.     Condon    vs.  Village  of  Forest  Park,  278-218,  225. 

1.     Valuation: 


The  taxpayer  is  entitled  to  honest  judgment  of  person  elected  or  appointed 
to  fix  the  values,  and  a  tax  founded  on  an  assessment  which  from  cor- 
rupt and  malicious  motives  is  made  excessive  or  rendered  unequal  or  unfair 
by  fraudulent  practices  of  the  officers,  or  whereby  property  is  arbitrarily 
assessed  at  too  high  a  valuation  cannot  be  sustained.  People  vs.  E.  Co., 
1^86—57(5;  P.  vs.  Bridge  Co.,  287—24(5. 

The  method  of  levying  a  tax,  aside  from  a  tax  on  property  according  to  valua- 
tion, is  a  matter  of  form  and  not  of  substance.  Condon  vs.  Village  of 
Forest  Park,  278—218,  226. 

It  is  not  within  the  power  of  the  legislature  to  provide  that  different  classes 
of  property  shall  be  valued  differently.  People  vs.  Illinois  Cent.  E.  Co., 
273—220,  251;  First  Nat'l  Bank  vs.  Holmes,  246—302. 

Tax  levy  for  past  year  must  be  extended  on  valuation  of  that  year  and  not  on 
that  of  present  year.     Town  of  Lebanon  vs.  Ohio,  etc.,  E.  Co.,  77 — 539. 

All  taxes  must  be  levied  by  valuation  except  as  provided  in  Sec.  9,  Art.  9  of 
Constitution.  Crane  vs.  West  Chicago  Park  Commissioners,  153 — 348 
(1894). 

"Value"  means  "fair  cash  value."  111.  etc.,  E.  and  C.  Co.  vs.  Stookey,  122 
—358. 

Act  of  March  30,  1872,  providing  for  taxation  of  capital  stock  of  corpora- 
tions does  not  violate  above  because  it  is  left  entirely  to  the  legislature  to 
determine  how  corporations  shall  be  taxed,  so  loug  as  it  does  so  by  general 
law,  uniform  as  to  the  class  upon  which  it  operates.  Porter  vs.  Eockford, 
etc.,  E.  Co.,  76—561. 

Eesolutions  adopted  by  the  Board  of  Equalization  in  valuing  property  of  cor- 
porations are  valid.  Porter  vs.  Eockford,  etc.,  E.  Co.,  76—561;  People's 
Gas  Light  Co.  vs.  Stuckart,  286—164,  169. 

The  Local  Improvement  Act  in  so  far  as  it  authorizes  a  local  improvement  by 
special  taxation  of  contiguous  property,  does  not  violate  that  provision 
of  Sec.  1,  Art.  9,  of  the  Constitution  requiring  that  taxes  be  levied  ac- 
cording to  valuation.  Harrigan  vs.  Jacksonville,  220 — 134;  White  vs. 
People,  94 — 604;  Murphy  vs.  People,  120^ — 234;  Crane  vs.  West  Chicago  Park 
Comrs.,  153—348. 
2.    Uniformity: 

An  arbitrary,  known  and  intentional  violation  of  the  rule  of  uniformity 
is  an  invasion  of  constitutional  right  and  will  not  be  tolerated  and 
where  assessment  against  property  of  a  bridge  company  shows  a  great 
disparity  and  discrimination  as  compared  with  the  assessment  of  all  other 
property,  which  could  not  reaonably  have  arisen  from  an  error  of  judg- 
ment, courts  will  relieve  against  violation  of  constitutional  rule  of  uni- 
formity. People  vs.  K.  &  H.  Bridge  Co.,  287 — 246;  Eaymond  vs.  Trac. 
Co.,  207  U.  S.  20. 

Taxes  must  be  uniform  in  proportion  to  the  value  of  property,  and  where 
assessors  have  disregarded  the  injunction  of  the  law,  and  made  an  assess- 
ment far  below  its  real  cash  value  their  misconduct  must  also  follow 
the  principle  of  uniformity  and  their  assessment  of  all  property  must  be 
at  the  same  proportional  value.  People's  Gas,  Light  &  Coke  Co.  vs. 
Stuckart,  286—164. 


The  legislature  has  power  to  provide  means  to  maintain  non-high-sehool  dis- 
tricts subject  to  requirement  of  constitution  regarding  uniformity  of  taxa- 
tion.   People  vs.  Chicago  &  N.  W.  R.  Co.,  286—384,  391. 

The  legislature  has  not  the  power  to  exempt  from  the  rule  of  equality  estab- 
lished by  section  1  the  property  of  any  corporation,  no  matter  for  what 
purpose  organized,  except  as  authorized  by  section  3  of  same  article. 
People  vs.  National  Box  Co.,  248—141,  146. 

The  principle  of  uniformity  is  not  violated  by  the  levying  of  taxes  for  simi- 
lar purposes  by  overlapping  municipalities.  Board  of  Highway  Commis- 
sioners vs.  City  of  Bloomington,  253 — 164,  168. 

The  fact  machinery  of  pumping  plant  of  drainage  district  is  taxed  while 
pumping  plants  of  other  municipalities  are  exempt  under  statute  does 
not  violate  Sec.  ].  Xutwood  Drain.  &  Levee  Dist.  vs.  Board  of  Review, 
255—447,  449. 

Provisions  of  section  1  of  Inheritance  Tax  Act  excluding  step-children  from 
exemption  is  not  an  unlawful  discrimination  in  violation  of  Sec.  1.  Peo- 
ple vs.  Tatge,  267—634,  638. 

The  State  tax  aganst  property  of  Illinois  Central  must  be  assessed  on  the 
same  proportion  of  full  cash  value  as  other  owners  are  assessed,  under  the 
general  revenue  law.     People  vs.  Ry.  Co.,  273 — 220. 

Section  5  of  Act  of  1915  (L.  1915,  p.  631),  providing  for  payment  of  high 
school  tuition  out  of  State  School  fund  violates  principle  of  uniformity 
and  equality  in  taxation  required  by  section  1.  Board  of  Education  vs. 
Haworth,  274—538,  543. 

Sections  94  and  96  of  Non-High  School  Law  of  1917  does  not  violate  the  rule 
of  uniformity  and  equality  in  taxation.  People  vs.  Chicago  &  N.  W.  R. 
Co.,  286—384,  392. 

The  exception  in  Clause  4,  Sec.  1  of  Revenue  Act  is  unconstitutional  as  being  an 

exemption  not  authorized  by  Sec.  3,  Art.  9  of  the  Constitution.     Coal  Co. 

vs.  Miller,  236—149;  People  vs.  National  Box  Co.,  248—141. 
Act   creating   State  board   of   equalization  is  constitutional,   and   was   held   so 

under  .similar  provision  in  Constitution  of  1848.     Its  necessity  arose  from 

the  uniformity  provision  of  this  Article.     P.  vs.  Salomon,  46 — 333;   Adsit 

vs.  Licb,  76—198. 
The  requirement  of  uniformity  is  not  violated  by  an  Act  providing  that  the 

property  of  a  corporation  shall  be  taxed  to  the  corporation  and  that  shares 

shall  not  be  taxed.    Loan  and  Homestead  Ass'n  vs.  Keith,  153 — 609  (1894). 

Kx  parte  People's  Loan  and   Homestead  Ass'n,   153 — 655    (1894). 
The  allowance  of  certain  credits  and   deductions  in   assessment  of  porsoiialty 

does  not  violate  uniformity  so  long  as  it  operates  alike  upon   all  jiorsons 

and  property  like  situated.     Edwards  vs.  P.,  99 — 340. 
The  principle  of  uniformity  and  equality  was  not  violated  under  Const  ilution  of 

1848  by  un  act  requiring  assessment  of  bank  shares  on  July  1,  instead  of 

April    1,    though   other   property   was   to   be   assessed    on    the   latter   date. 

MacVcagh   vs.  Chicago,  49 — 318. 
A    requirement   that   taxes   due    from    non  rosidcnts    be   jiaid    at    difl'erent    iinic 

from  those  duo  from  residents  is  cimstitutional.      Uliincliart  vs.   Schuyler, 

7— (2  Gil.),  473. 


An  incorrect  valuation,  if  not  fraudulently  done,  will  not  avoid  tax  on  the 
ground  of  lack  of  uniformity.     Spencer  vs.  P.,  68 — 510. 

Under  a  similar  provision  in  the  Constitution  of  1818,  a  statute  which  classi- 
fied all  lauds  in  the  State  into  three  classes  for  purpose  of  taxation  was 
constitutional.     Ehinchart  vs.  Schuyler,  7 — (2  Gil.),  473. 

Clause  4,  Sec.  3  of  Kcvcnue  Act  is  constitutional  because  it  makes  a  proper 
classification  of  corporations  and  so  is  uniform..  The  legislature  may  pro- 
vide one  method  for  determining  the  value  of  the  capital  stock,  includ- 
ing the  franchise,  of  a  railroad  company,  another  method  for  a  mining  cor- 
poration, and  still  another  for  manufacturing  corporations  and  may  em- 
power the  board  of  equalization  to  fix  a  mode  of  ascertaining  the  value 
of  "capital  stock."  Sterling  Gas  Co.  vs.  Higby,  134— ,')87;  Coal  E.  Co.  vs. 
Finlcn,  124— G6G. 

Tluit  part  of  Sec.  343  infra,  whieli  attempts  to  limit  the  power  of  every 
municipality  in  counties  of  125,000  inhabitants  or  over,  to  incur  indebt- 
edness in  excess  of  2^2%  of  the  assessed  valuation,  and  to  limit  the  rate 
of  taxation  in  every  municipality  or  taxing  district  in  such  counties  to 
5%  is  unconstitutional.     P.  vs.   Knopf,   183 — 410. 

Assessing  property  of  railway  company  higher  than  other  property  in  county, 
or  assessing  it  at  one  value  in  one  county  and  at  a  different  value  in  an- 
other county,  although  at  less  than  its  real  value,  violates  the  constitu- 
tional provision  of  uniformity.  Supervisors  Bureau  County  vs.  Chicago, 
etc.,  E.  Co.,  44—229;  Chicago,  etc.,  E.  C.  vs.  Boone  County,  44—240; 
People  's  Gas  Light  Co.  vs.  Stuckart,  286—164. 

Uniformity  is  violated  by  taxing  a  loan  made  by  an  ordinary  corporation  to  its 
stockholders  and  exempting  a  loan  made  by  a  building  and  loan  associa- 
tion to  its  members.  Loan  and  Homestead  Ass'n  vs.  Keith,  153 — 609 
(1894).  Ex  parte  People's  Loan  and  Homestead  Ass'n.,  153 — 655 
(1894). 

An  Act  exempting  the  property  of  corporations  \*iolates  the  requirement  of  uni- 
formity. Semble,  that  the  exemption  of  any  property  from  taxation  is 
invalid  for  the  same  reason.  Loan  &  Homestead  Ass'n  vs.  Keith,  153 — 609 
(1894);  Ex  parte  People's  Loan  &  Homestead  Ass'n,  153 — 655   (1894). 

The  rule  of  uniformity  was  violated  by  a  tax  to  pay  bonds  issued  by  a  county 
to  secure  the  location  of  a  State  reform  school,  as  such  school  was  of  no 
greater  benefit  to  the  county  where  located  than  to  any  other.  Livingston 
County  vs.  Welder,  64—427. 

Uniformity  is  violated  by  assessing  bank  stock  at  par  where  other  property 
is  assessed  at  1/3.     Darling  vs.  Gunn,  50 — 424. 

Under  the  Constitution  of  1848  a  provision  of  a  city  charter  exempting  inhab- 
itants from  road  tax  on  and  for  roads  beyond  limits  of  city  was  uncon- 
stitutional.    O'Kane  vs.  Treat,  25 — 557. 

A  similar  provision  of  the  Constitution  of  1848  was  violated  by  a  charter 
authorizing  city  council  to  levy  tax  on  real  estate,  but  not  on  improve- 
ments on  real  estate  or  on  personal  property.  Primm  vs.  Belleville,  59 — 
142. 

Under  Constitution  of  1848,  the  imposition  of  a  penalty  of  5%  if  tax  not  paid 
by  a  certain  day,  on  taxpayers  for  delay  in  payment  of  taxes,  other  than 
costs  of  suit  against  deliquent  taxpayers  and  penalties  on  sale  of  de- 
linquent property,  violates  the  requirement  of  uniformly.  Scammon  vs. 
Chicago,  44—269. 


A  poll  tax  on  shares  violated  tlie  rule  of  uniformity,  as  they  were  property  and 
not  all  of  the  same  value.    Nance  vs.  Howard,  1  Breese  Beecher,  242. 

Under  the  uniformity  provision  of  this  section  each  tract  must  be  assessed 
separately,  or  assessment  invalid.  Accordingly  we  have  Sees.  4  and  76  of 
the  Eevenue  Act  which  provide  for  such  assessment.  Constitution  of 
1870,  Art.  9,  Sec.  1,  cited.     Howe  vs.  P.,  86—288. 

Proviso  to  Clause  4,  Sec.  3,  does  not  violate  Sec.  1,  Art.  &  of  Constitution. 
0.  G.  L.  &  C.  Co.  vs.  Downey,  127—201;  Coal  E.  C.  Co.  vs.  Finlcn,  124— 
666;  Hub  vs  Hanberg,  211—43;   Gas  Co.  vs.  Higby,  134—557. 

Taxation  of  land  in  possession  of  purchaser  under  bond  for  deed,  and  of 
purchase-money  notes  therefor  in  vendor's  possession,  is  not  double  taxa- 
tion, and  so  does  not  contravene  the  constitutional  requirement  of  uni- 
formity.    P.  vs.  Rhodes,  15—304. 

3.  Property: 

"Property"  embraces  a  master's  certificate  of  sale  so  that  the  general  Reve- 
nue Act  in  permitting  it  to  be  taxed  as  such  is  constitutional.  Wcdgbury 
vs.  Cassell,  164—624. 

Franchises  are  property,  and  must  be  taxed  under  the  Constitution.  Ottawa 
Glass  Co.  vs.  McCaleb,  81-556. 

Credits,  choses  in  action,  and  the  property  given  in  consideration  therefor  are 
taxable.     P.  vs.   Worthington,  21 — 171. 

Leasehold  interests  in  lands  owned  by  the  State  are  taxable.  La  Salle  County 
Manuf.  Co.  vs.  Ottawa,  16—418. 

'-'Personal  estate"  includes  credits  and  money  loaned,  and  an  Act  providing 
for  taxing  personalty,  and  not  including  credits  and  moneys  loaned, 
would  be  unconstitutional,  as  making  an  unauthorized  exemption.  (Con- 
stitution  of   1848).     Trustees  vs.   MeConncll,   12—138. 

4.  Value  to  be  ascertained  by  whom: 

The  Act  of  March  10,  1S66,  empowering  the  board  of  supervisors  to  ai^xiint 
assessors  was  valid.     Du  Page  County  vs.  Jenks,  65 — 277. 

Power  to  fix  valuation  cannot  be  exercised  by  legislative,  executive  or  judicial 
departments  of  government,  but  the  same  rests  solely  in  the  persons  se- 
lected as  the  legislature  directs.  Republic  Life  Ins.  Co.  vs.  Pollak,  75 — 292; 
Burton  Stock  Co.  vs.  Traeger,  187 — 11. 

Board  of  equalization  may  be  invested  with  power  to  make  original  assess- 
ments. Adsit  vs.  Lieb,  76—198;  Porter  vs.  Rockford,  Etc.,  R.  Co.,  76— 
561. 

Kvery  person  and  corporation  is  entith-d  to  inoti-ction  of  tiiis  provision  whicii 
precludes  discrimination  in  favor  of  or  against  any  class  of  property, 
person   or  coriioration.   First  Nat '1  Bank  vs.  Holmes,  246 — 362,  366. 

5.  Privileges: 

.Amended  Sec.  1,  Art.  5,  Chap.  24,  Rev.  Stats,  and  the  wheel  tax  ordinance 
passed  thereunder,  arc  constitutional  and  arc  not  .invalid  as  exacting  a 
license  fee  from  vehicles  using  the  streets,  because  such  tax  levied  upon  a 
"privilege."     Harder '.s  Storage  Co.  vs.  Chicago,  235 — 58. 

A  city  may  tax  livery  stable  keepers,'  when  properly  authorized  by  the  legis- 
lature.    Howlaiid  vs.  Cnicago,  108 — 496. 


10 

Under  Constitution  of  1818,  providing  Art.  8,  See.  20,  that  taxation  should  be 
by  valuation,  a  poll  tax  was  not  a  property  tax,  and  hence  not  uncon- 
stitutional.    Sawyer  vs.  Alton,  4 — (3  Scam,),  127. 

6.  Uniformity: 

This  provision  is  not  violated  by  a  statute  (L.  1883,  p.  92)  which  imposes 
license  fee  of  $150  on  vendors  of  malt  liquors  and  license  of  $500  on  ven- 
ders of  other  intoxicating  liquors,  as  the  division  of  liquor  dealers  into 
two  classes  is  reasonable.     Timm  vs.  Harrison,  109 — 593. 

The  legislature  may  impose  the  same  burdens  on  foreign  insurance  company 
doing  business  in  Illinois  that  are  imposed  by  such  foreign  States  on  Illinois 
companies  doing  business  in  those  States  without  violating  the  Constitu- 
tion as  it  thereby  makes  a  separate  class  of  those  companies.  Home  Ins. 
Co.  vs.  Swigert,  104—653;  Ins.  Co.  vs.  Durfee,  164 193. 

7.  Unclassified. 

Where  it  was  pleaded  that  the  school  district  was  required  to  pay  all  inoney 
derived  from  tax  on  railroad  into  State  Treasury  to  pay  bonds  issued  by 
the  town  in  which  the  district  was  located.  It  did  not  appear  that  the 
district  was  co-extensive  with  the  town.  It  was  unconstitutional  to  require 
a  school  district  to  pay  all  money  derived  from  the  tax  on  a  railroad 
company  into  the  State  treasury  to  be  applied  on  payment  of  bonds 
issued  to  that  railroad  company  by  the  whole  town  as  this  might  operate 
to  impose  a  greater  burden  on  this  district  than  on  other  districts  in  the 
town.    Allhands  vs.  People,  82—234. 

Section  1  of  Constitution  is  only  limitation  upon  the  power  of  legislature  to 
tax  occupations.    Metropolis  Theater  Co.  vs.  Chicago,  246 — 20. 

No  time  is  fixed  within  which  a  State  tax  levy  may  be  made.  Morrison  vs. 
Moir  Hotel  Co.,  204  A.  433,  436. 

Other  taxes.]  Section  2.  The  specification  of  the  objects  and 
subjects  of  taxation  shall  not  deprive  the  General  Assembly  of  the 
power  to  require  other  subjects  or  objects  to  be  taxed  in  such  man- 
ner as  may  be  consistent  with  the  principles  of  taxation  fixed  in 
this  Constitution. 

Act  of  1879  which  provided  that  foreign  insurance  companies  shall  pay  a  tax 
of  2%  on  gross  receipts  is  valid  by  Art.  9,  Sec.  2,  as  a  tax  upon  "other 
subjects  or  objects"  than  those  named  in  Sec.  1,  Art.  9.  Eaymond  vs. 
Ins.  Co.,  196—329.  See  also  Hughes  vs.  Cairo,  92—339;  Ducat  vs.  Chicago, 
48 — 172;  P.  vs.  Thurber,  13 — 554;  Walker  vs.  Springfield,  94 — 364;  Kunz 
vs.  National  Fire  Ins.  Co.,  169—577. 
A  city  cannot  in  the  absence  of  authorization  prohibit  foreign  insurance  com- 
panies from  doing  business  without  license,  as  such  ordinance  is  a  revenue 
measure  and  not  an  exercse  of  police  power.  City  of  Chicago  vs.  Phoenix 
Ins.  Co.,  126—276. 
Amended  Sec.  1,  Art.  5,  Chap.  24   Eev.  Stats,   and  the  wheel  tax   ordinance 

passed  thereunder  is  valid  because 
If  the  right  to  use  a  public  street  is  not  a  privilege  within  the  meaning  of 
Sec.  1,  Art.  9,  of  the  Constitution,  then  such  right  of  taxation  falls  within 
the   designation  "other   subjects   or   objects   to  be  taxed"  mentioned  in 
Sec.  2  of  Constitution.    Harder 's  Storage  Co.  vs.  Chicago,  235 — 58, 


a 

Occupation  of  horseshoers  is  taxable  by  legislature  for  purposes  of  revenue, 
but  (senible)  to  justify  it  purely  as  a  license  there  must  be  need  for 
regulation.     Bessette  vs.  P.,  193—341;   Price  vs.  P.,  193—117. 

The  General  Assembly  may  tax  other  subjects  and  objects  than  those  speci- 
fied in  section  1  if  the  taxation  is  in  harmony  with  the  principles  of  the 
constitution.     Condon  vs.  Village  of  Forest  Park,  278 — 218,  226. 

Exemption.]     Section  3.     The  property  of  the  State,  counties, 
and  other  municipal  corporations,  both  real  and  personal,  and  such 
other  property  as  may  be  used  exclusively  for  agricultural  and  hor- 
ticultural societies,  for  school,  religious,  cemetery  and  charitable 
purposes,   may   be   exempted  from  taxation;   but  such   exemption 
shall  be   only  by  general  law.     In  the  assessment  of  real  estate 
incumbered  by  public  easement,   any  depreciation  occasioned   by 
such  easement  may  be  deducted  in  the  valuation  of  such  property. 
The   legislature    may    exempt   from    taxation    only   property    specified   in    this 
section.     Loan   &   Homestead  Ass'n   vs.   Keith,   1.33 — 609;    People   vs.   Na- 
tional Box   Co.,   2iS — 141,  146;   Cong.   Pub.   Society   vs.  Board   of  Eeview, 
290—108. 
Section  2  of  Revenue  law  was  adopted  by  the  legislature  pursuant  to  the  au- 
thority conferred  by  this  section.     Board  of  Directors  vs.  Board   of  Re- 
view, 248—590,  593, 
School  is  a  place  where  systematic  instruction  in  useful  branches  is  given  by 
methods  common  to   schools  in  the  common  acceptation   of  that  word,  as 
distinguished  from  what  are  called  schools  where  instruction  is  given  in 
dancing,  riding,  deportment  and  like  things.    People  vs.  Deutsche  Gemeinde, 
249—132. 
Religious  purpose  is  a  use  of  property  by  a  religious  society  or  body  of  per- 
sons as  a  stated   place  of  public  worship,   Sunday  schools  and  religious 
instruction.     People  (ex  rel.)  vs.  Deutsche  Gemeinde,  249 — 132. 
Enumeration  in  section   3   of  certain  specified  property   exempted  from  taxa- 
tion  is   a  limitation   upon   the   power  of   the   legislature  to    exempt   any 
other  property.     People  vs.  Deutsche  Gemeinde,  249 — 132,  135. 
The  legislature  may  not  exempt  from  taxation  notes  taken  by  a  building  and 
loan  association  from  its  members.     Loan  &  Homestead  Ass'n  vs.  Keith, 
153—609. 
Section  3,   Art.   9,  of   the   Constitution   does   not   itself   exempt  property   from 
taxation,  but  only  authorizes  the  general  assembly  to  do  so.     Thus  while 
the   Constitution    authorizes   the    assembly    to   exempt   property   used    for 
religious  purposes,  the  assembly  has  not  gone  so  far,  but  instead  exempts 
church  property  used  exclusively  for  public  worship.     In  re  Walker,  200 — 
560. 
A  bridge  owned  by  a  city,  outside  the  city  limit.s,  and  for  use  of  which  the 
city    charges    toll,    is    not    exempt   under   this    .section    in    the    absence    of 
exemption  by  Act  of  the  legi.slature.     In  the  Matter  of  Swigcrt,  123 — 267. 
An  institution  of  learning  which  has  ceased  to  use  the  property  for  such  pur- 
poses is  not  exempt  under  the  Constitution  in  absence  of  legislation  mak- 
ing such  exemption  by  general  law.     Edgar  Collegiate  Inst.  vs.  P.,  142 — 
363   (1892). 


Separate  lot  used  for  office  and  dwelling  of  custodian  of  burial  grounds  ad- 
joining is  not  exempt  by  above  section  of  Constitution  in  absence  of 
legislative  act.     Bloomington  Cemetery  Ass'n   vs.  P.,  170 — 378. 

Legislature  may  exempt  park  from  taxation.     P.  vs.  Salomon,  51 — 37. 

An  Act  exempting  money  "collected  and  on  hand  within  this  State  of  every 
kind  and  nature  of  fraternal  beneficiary  societies  and  the  subordinate 
lodges  thereof ' '  is  unconstitutional,  as  such  organizations  are  not  public 
charities,  but  are  insurance  companies.  Supreme  Lodge  vs.  Board  of 
Keview,  223—54. 

Municipal  warrants  issued  for  loan  to  city  are  subject  to  taxation  because  not 
property  of  municipality.     Easton  vs.  Board  of  Eeview,  183 — 256. 

The  exception  in  Sec.  1,  Clause  4  of  Eevenue  Act  in  attempting  to  exempt 
certain  companies  not  enumerated  above,  is  void.  Coal  Co.  vs.  Miller,  236 
—149. 

Sale  of  land  —  Return  to  general  officer  —  Judgment.]  Section 
4.  The  General  Assembly  shall  provide,  in  all  cases  where  it  may 
bo  necessary  to  sell  real  estate  for  the  non-payment  of  taxes  or 
special  assessments  for  State,  county,  municipal  or  other  purposes, 
that  a  return  of  such  unpaid  taxes  or  assessments  shall  be  made 
to  some  general  officer  of  the  county  having  authority  to  receive 
State  and  county  taxes ;  and  there  shall  be  no  sale  of  said  property 
for  any  of  said  taxes  or  assessments  but  by  said  officer,  upon  the 
order  or  judgment  of  some  court  of  record. 

Section  216  of  Eevenue  Law  was  enacted  to  carry  out  this  section  of  the 
Constitution.     Clark  vs.  Zaleski,  253 — 63,   74. 

Section  253  of  Eevenue  Law  giving  authority  to  foreclose  tax  lien  in  equity 
is  in  conformity  with  this  section.    People  vs.  Cant,  260 — 497,  499. 

Section  227  of  Eevenue  act  does  not  violate  section  4  prohibiting  sale  for 
taxes  without  an  order  or  judgment  of  a  court  of  record.  Ziccarelli  vs. 
Stuckart,  277—26,  33. 

Sale  for  taxes  by  city  collector  void.     Gage  vs.  Ilervey,  111 — 305. 

Sec.  4,  Article  9  of  Constitution  of  1870  repeals  so  much  of  municipal  special 
charters  as  authorized  city  collector  to  apply  for  judgment  for  taxes. 
Smith  vs.  P.,  75—36;  Hills  vs.  Chicago,  60 — 86;  Parmelee  vs.  Chicago, 
60—267;  Wecklcr  vs.  Chicago,  61—142;  Otis  vs.  Chicago,  62—299. 

A  sale  made  by  city  collector,  not  a  county  officer,  but  under  a  judgment  en- 
tered before  this  provision  took  effect,  is  valid.  Garrick  vs.  Chamber- 
lain, 97—620. 

Without  this  section  the  power  of  the  legislature  in  respect  to  providing  for 
the  sale  of  land  for  taxes  and  special  assessments,  and  the  mode  to  be 
pursued  in  making  such  sales  would  have  been  plenary.  Chambers  vs. 
P.,  113—509. 

A  sheriff  in  counties  not  under  township  organization  may  apply  for  sale  for 
delinquent  taxes  as  he  is  also  county  collector  and  district  collector.  Eyan 
vs.  P.,  117—486. 

Redemption  —  Notice.]     Section  5.     The  right  of  redemption 


13 

from  all  sales  of  real  estate  for  the  non-payment  of  taxes  or  special 
assessments  of  any  character  whatever,  shall  exist  in  favor  of 
owners  and  persons  interested  in  snch  real  estate,  for  a  period  of 
not  less  than  two  years  from  such  sales  thereof.  And  the  General 
Assembly  shall  provide  by  law  for  reasonable  notice  to  be  given  to 
owners  or  parties  interested,  by  publication  or  otherwise,  of  the 
fact  of  the  sale  of  the  property  for  such  taxes  or  assessments,  and 
when  the  time  of  redemption  shall  expire :  Provided,  that  occu- 
pants shall  in  all  cases  be  served  with  personal  notice  before  the 
time  of  redemption  expires. 

Section  253  of  Kevenue  law  giving  authority  to  foreclose  tax  lien  in  equity 
is  in  conformity  with,  this  section.     People  vs.  Cant,  260^ — 497,  499. 

Section  227  of  Eevenue  Law  does  not  deprive  owner  of  property  of  constitu- 
tional right  of  redemption.    Ziccarelli  vs.  Stuckart,  277 — 26,  32. 

Where  the  notice  to  owner  states  date  of  expiration  of  period  for  redemption, 
same  as  date  of  sale,  a  tax  deed  given  thereunder  confers  no  title.  Wil- 
son vs.  McKennaj  52 — 43. 

Under  provision  in  Constitution  of  1845  the  party  who  claims  under  the  tax 
deed  has  the  burden  of  proving  that  prescribed  notice  was  given.  Wil- 
liams vs.  Underhill,  58 — 137. 

By  this  provision  is  meant  that  reasonable  notice  shall  be  given  to  the  owner, 
and  to  any  other  person  who  had  a  specific  or  other  interest  in  the  prop- 
erty, as  shall  be  deemed  proper  in  legislative  discretion.  Smyth  vs.  Neflf, 
123—311. 

The  facts  of  service  of  the  notice  must  be  particularly  set  out  in  the  aflS.davit. 
Price   vs.   England,   109—394. 

The  legislature  may  determine  the  kind  and  form  of  the  notice  as  the  Con- 
stitution is  silent  as  to  kind  of  notice.  Section  216.  Frew  vs.  Taylor, 
106—159. 

The  Constitution  contemplates  the  giving  of  notice  before  the  expiration  of 
the  period  of  redemption  and  therefore  the  three  months'  provision  of 
Sec.  216  of  Revenue  Act  is  not  unconstitutional  as  not  providing  for  those 
who  get  possession  within  the  three  .months,  they  being  in  position  of  pur- 
chasers pendente  lite.  Taylor  vs.  Wright,  121 — 455. 

Notice  which  states  that  time  of  redemption  will  expire  10/26/76  when  it  does 
not  expire  until  Nov.  6,  1876,  is  fatally  defective.  Gage  vs.  Bailey,  100 — 
530.    See  under  Sec.  216  General  Revenue  Act. 

This  does  not  apply  to  sale  on  execution  under  personal  judgment  for  delin- 
quent taxes.     Douthett  vs.  Kettle,  104 — 356, 

Sec.  216  of  General  Revenue  Act.  was  adopted  in  obedience  to  this  section  of 
the  Coristitnfion.     Gage  v.s.  Webb,  141—533;  Clark  vs.  Zalcski,  253—63,  74, 

State  taxes  —  Not  to  be  released.]  Section  6.  The  deneral 
Assembly  shall  have  no  power  1o  release  or  discharge  any  county, 
city,  tovviisliip,  town  or  district  whatevci",  or  the  iiilial)i1aii1s  thereof, 
or  the  i)r()perty  therein,  from  their  or  its  proportionate   share  of 


taxes  to  be  levied  for  State  purposes,  nor  shall  commutation  for 
such  taxes  be  authorized  in  any  form  whatsoever. 

So  much  of  the  Act  of  1869  which  required  the  State  revenue  to  be  collected 
on  valuations  of  the  taxable  property  in  the  State  remaining  after  de- 
ducting, in  counties,  townships,  cities  and  towns  which  have  outstanding 
indebtedness  incurred  in  aid  of  the  construction  of  railroads,  the  in- 
creased valuation  of  the  taxable  property  over  that  of  the  year  1868, 
cannot  be  enforced.    Kamsey  vs.  Hoegcr,  76 — 432. 

An  Act  which  exempts  from  taxation  all  parcels  of  land  in  city  exceeding  10 
acres  until  subdivided  into  lots  of  10  acres  or  less,  is  void.  Hayward  vs. 
P.,  145—55   (1893). 

It  is  unconstitutional  to  appropriate  State  taxes  and  reven.ues  to  a  local  im- 
provement (e.  g.,  Kaskaskia  Eiver  Navigation  Company's  improvements). 
P.  vs.  Lippincott,  65 — 548. 

An  Act  is  void  which  purports  to  exempt  a  city  from  State  taxes  for  twenty 
years,  even  though  it  requires  the  city  to  levy  an  equal  tax  for  that 
period  for  improvement.     P.  vs.  Barger,  65 — 452. 

The  provision  in  the  Act  which  imposed  a  gross  premium  tax  on  insurance 
companies  (Hurds,  1899,  p.  1042)  that  the  tax  shall  be  in  full  for  all 
taxes,  State  and  local,  except  on  real  estate,  etc.,  was  not  a  commuta- 
tion, but  a  mode  of  taxation  different  than  by  the  general  Eevenue 
Law,  i.  e.,  under  Sec.  1,  Art.  9,  Clause  2.  Kaymond  vs.  Fire  Insurance  Co., 
196—329. 

Exemption  of  citizens  of  a  municipality  from  road  labor  beyond  corporate 
limits  is  not  unconstitutional  since  such  assessment  is  not  a  tax  for  State 
purposes.     Town  of  Pleasant  vs.  Kost,  29 — 490. 

The  legislature  may  by  city  charter  provide  that  city  shall  keep  roads  and 
bridges  within  its  limits  in  repair  and  call  in  male  citizens  to  perform  road 
labor  or  pay  commutaton  to  city,  and  that  citizens  so  working  or  paying 
shall  be  exempt  from  taxation  by  county  under  general  road  law  as  this 
operates  to  make  the  city  one  road  district  of  the  county  and  does  not  com- 
mute a  tax,  road  labor  not  being  a  state  tax.     Cooper  vs.  Ash,  76 — 11. 

Under  Constitution  of  1848,  Legislature  had  the  j)ower  to  give  irrevocable 
exemption  from  taxation.     111.  Cent.  E.  Co.  vs.  Irvin,  72 — 452. 

Under  Constitution  of  1848  a  charter  exempting  a  corporation's  property  from 
taxation  is  binding  on  State.  P.  vs.  Soldiers'  Home,  95 — 561;  overruling 
Northwestern  University  vs.  P.,  86 — 141,  and  Northwestern  University  vs. 
P.,  80—333. 

Under  Constitution  of  1848  the  legislature  may  commute  tax  for  an  equivalent 
burden  and  a  charter  provision  exempting  city  property  from  county  tax- 
ation in  consideration  of  its  supporting  its  own  paupers,  was  valid.  Hun- 
saker  vs.  Wright,  30 — 146. 

Under  Constitution  of  1848,  Chap.  120,  Par.  305,  commuting  tax  on  Illinois 
Central  Eailway  Company  for  payment  of  fixed  per  centum  of  its  gross 
income,  is  constitutional.     111.  Cent.  E.   Co.  vs.  McLean  County,   17 — 291. 

Under  Constitution  of  1818,  Legislature  may  by  contract  grant  to  a  corporation 
irrevocable  exemption  from  taxation.    State  Bank  vs.  P.,  5 — (4  Scam.),  303. 


15 

The  State  taxes  to  be  levied  against  property  of  Illinois  Central,  under  section 

22  of  its  charter  are  the  regular  state  tax  levied  on  other  property.    People 

vs.  Illinois  Central  R.  Co.,  273—220. 
Legislature  has  power  to  provide  means  to  maintain  non-high-school  districts 

subject  to  requirements  of  constitution  regarding  distribution  of  taxation. 

People  vs.  Chicago  &  N.  R.  Co.,  286—384,  391. 
The  act  of  1915  (L.  1915,  p.  631),  providing  for  payment  of  high  school  tuition 

from  State  fund,  effect  a  release  or  commutation  of  taxes  and  violates  sec. 

6  art.  9  const.     Board  of  Education  vs.  Haworth,  274 — 538,  545. 

To  be  paid  to  State  treasury.]     Section  7.    All  taxes 

levied  for  State  pur'poses  shall  be  paid  into  the  State  treasury. 
Abrogated   Act   of   April    15,    1869,    authorizing   certain   taxes   to   be   paid    to 
Kaskaskia  River  Navigation  Co.     P.  vs.  Lippincott,  65 — 548. 

County  taxes  —  Limitation.]  Section  8.  County  authorities 
shall  never  assess  taxes,  the  aggregate  of  which  shall  exceed  seventy- 
five  cents  per  $100  valuation,  except  for  the  payment  of  indebted- 
ness existing  at  the  adoption  of  this  Constitution,  unless  authorized 
by  a  vote  of  the  people  of  the  county. 

This  section  does  not   necessarily  limit  the  power  to  contract   a  debt,  but  is 
merely  a  limitation  upon  the  power  to  levy  taxes.     County  of  Coles  vs. 
Gochring,  209—142. 
This  section  does  not  give  any  right  to  tax,  but  imposes  a  limit  beyond  which 
county  authorities  cannot  tax.    Booth  vs.  Opel,  244 — 317;  People  (ex.  rel.) 
vs.  Wabash,  R.  Co.,  286—15,  17. 
Applies  to  taxes  levied  for  "county  purposes"  only.     Hence  levy  by  county 
not  under  township  organization  of  road  tax  under  Road  Act  of  April  18, 
1873,  in  addition  to  the  seventy-five  per  $100  hereby  allowed,  violates  this 
section.     Semble,  where  county  is  under  township   organization,  then  the 
town  may  levy  a  tax  for  town  purposes  in  addition  to  county  tax  limit. 
Wright  vs.  Wabash,  etc.,  R.  R.  Co.,  120—541. 
Taxes  provided  for  in  Sec.  122  of  Revenue  Act  are  town  taxes,  not  county  taxes, 
within  the   meaning  of  this  section.     Wabash,  etc.,  R.  Co.  vs.   McCleave, 
108—368. 
But  a  levy  to  the  proper  amount  is  good  notwithstanding  levy  in  excess  of  per 

cent,  allowed  by  Constitution  if  separable.  Mix  vs.  P.,  72 — 241. 
A  tax  in  excess  of  seventy-five  cents  on  $100  is  valid  where  it  is  levied  to  pay 
bonds  issued  to  pay  debt  of  county  incurred  prior  to  adoption  of  Constitu- 
tion of  1870.  Chiniquy  vs.  P.,  78 — 570.  Although  a  tax  had  been  onco 
levied  therefor  and  misapplied.  County  of  Pope  vs.  Sloan,  92 — 177. 
Under  this  section  and  the  enabling  act.  Chap.  34,  Sec.  27  thereunder,  the 
order  for  election  may  state  substantially  the  amount  required  to  be  raised 
by  the  additional  county  tax,  in  which  case  after  approximately  that  sum 
has  been  raised,  the  power  to  tax  further  under  the  resolution,  is  exhausted. 
Thus  $15,000  over  $100,000  mentioned  is  beyond  the  margin  allowed.  Ry. 
Co.  v.s.  Knupp,  198—318. 

A  vote  in  favor  of  a  tuberculosis  sanitarium  tax  under  act  of  1915  (L.  1915, 
p.  346)  does  not  authorize  a  tax  in  excess  of  constitutional  limitation, 
People  vs.  Wabash  R.  Co.,  286—15. 


16 

Municipal  taxes  —  Special  assessments.]  Section  9.  The  Gen- 
eral Assembly  may  vest  the  corporate  authorities^  of  cities,  towns 
and  villages  with  power  to  make  local  improvements^^^  by  special 
assessment,  or  by  special  taxation  of  contiguous  property,^''  or 
otherwise.^*'  For  all  other  corporate  purposes,^  all  municipal  cor- 
porations'* may  be  vested*  with  authority  to  assess  and  collect  taxes ; 
but  such  taxes  shall  be  uniform^  in  respect  to  persons  and  property, 
within  the  jurisdiction^  of  the  body  imposing  the  same. 
1.    Corporate  Authorities: 

Authorities  of  municipality  who  are  directly  elected  by  people  to  be  taxed, 
or  who  are  appointed  in  some  mode  to  which  they  have  given  their  assent 
are  corporate  authorities.  Thus  if  power  were  given  to  board  of  local 
improvements  to  tax  it  would  not  be  given  to  the  proper  "corporate 
authority."  The  board  of  local  improvements  is  not  itself  given  power 
to  tax,  but  the  city  is,  after  recommendation  of  the  board,  so  that  the 
board  is  a  mere  limitation  on  the  power  of  the  city  and  hence  assessment 
by  the  city  recommended  by  the  board  is  valid.  Givins  vs.  City  of 
Chicago,  188—350. 

Park  Commissioners  have  power  to  tax  so  long  as  board  elected  by  people  to 
be  taxed.    P.  vs.  Salomon,  51 — 37. 

The  words  "or  otherwise"  permit  a  city  to  combine  general  taxation  with 
special  assessment  or  special  taxation,  but  not  special  assessment  with 
special  taxation.  While  a  city  may,  by  original  ordinance  provide  that  an 
improvement  is  to  be  paid  for  in  part  out  of  the  general  fund  and  in  part 
by  special  taxation,  after  the  ordinance  is  passed  and  the  assessment 
levied  the  city  may  not  change  the  mode  of  payment.  Chicago  vs.  Brede, 
218—528. 

Thus  a  city  was  not  justified  in  buying  up  special  assessment  vouchers  with 
funds  out  of  the  general  taxes.  Kuehner  vs.  City  of  Freeport,  143 — 92 
(1892). 

The  legislature  may  create  Park  Boards  and  vest  them  with  powers  of  taxation 
for  improving  boulevards  and  parks,  as  it  thereby  creates  a  new  class  of 
corporations,  and  so  comes  within  this  section  of  Constitution.  Park 
Com'rs  vs.  Telegraph  Co.,  103—35. 

A  toll-road  charter  granted  in  1849  must  be  held  to  have  been  accepted  by  the 
donee  and  by  its  grantee  upon  the  implied  condition  that  the  right  to  use 
the  highway  for  a  road  should  give  way  as  to  such  part  thereof  as  should 
become  subjected  by  the  growth  of  the  city  and  its  increase  in  population 
to  the  control  and  government  of  an  incorporated  city  as  otherwise  the 
legislature  would  practically  have  vested  a  private  person  with  power  to 
tax  the  people.     Snell  vs.  City  of  Chicago,  133 — 413. 

The  act  of  1895  (L.  1895,  p.  271,)  for  the  organization  of  park  districts  and 
transfer  of  submerged  lands  is  not  unconstitutional.  Van  Nada  vs. 
Goedde,  263—105,  109. 

The  section  gives  cities,  villages  and  towns  the  right  to  make  local  improve- 
ments by  special  assessments,  special  taxation  or  general  taxation.  Mer- 
chants Loan  &  Trust  Co.  v.  Chicago,  264—76,  82. 


17 

Amendment  of  1913  to  sections  57  and  58  of  Local  Improvement  Act  is  not 
invalid  as  authorizing  the  making  of  local  improvements  by  board  of  local 
improvements  instead  of  "corporate  authorities."  City  of  Lincoln  vs. 
Harts,  266—405,  410. 

Does  not  prevent  enforcement  of  judgment,  legal  duty  or  obligation  of  muni- 
cipality Avithout  consent  of  tax  payers,  even  though  tax  must  be  levied. 
Drainage  Comrs.  vs.  Comrs.  Sector  Drain.  Dist.,  266 — 536. 

The  act  of  1913  (L.  1913,  p.  272,)  mth  reference  to  apportionment  of  cost  of 
construction  between  adjoining  drainage  districts  is  not  in  violation  of 
this  section.    Drainage  Comrs.  vs.  Comrs.  Eector  Drain,  Dist.,  266 — 536,  539. 

Corporate  authorities  are  the  authorities  of  the  municipality  who  are  directly 
elected  by  the  people  to  be  taxed  or  appointed  in  some  mode  to  which 
they  have  given  their  consent.     Drain.  Comrs.  vs.  Comrs.   Eector  Drain. 
Dist.,  266—536,  539;  People  (ex  rel.)  vs.  Block,  276—286,  289. 
la.     Local  Improvements: 

The  stand-pipe,  reservoir,  pumping  works,  etc.,  of  a  system  of  waterworks 
are  in  no  sense  a  local  improvement,  and  their  payment  comes  out  of 
general  taxes.     Hughes  vs.  Momence,  164 — 16. 

Local  improvement  as  used  in  this  section  means  such  improvements  as  are 
paid  for  by  special  assessment  or  special  taxation.  Loeffler  vs.  Chicago, 
246—43,  51. 

Section  97a  of  Local  Improvement  Act    (E.  S.  Ch.  24),  authorizing  a  single 
improvement   to  be   constructed   jointly  in  two   or   more  municipalities  is 
void.     Loeffler  vs.  Chicago,  246 — 43. 
11).     Contiguous  Property: 

"Contiguous  property"  in  above  section  refers  to  special  taxation,  and  not 
to  special  assessments.  Special  assessments  may  be  made  upon  property 
specially  benefited  whether  contiguous  or  not.  Guild,  Jr.,  vs.  City  of 
Chicago,  82—472. 

A  street  railway  located  upon  a  street  of  a  municipality  is  "contiguous  prop- 
erty" and  liable  to  a  special  assessment  for  a  local  improvement  upon 
such  street.     Spring  Creek  Drain  Dist.  vs.  E.  Co.,  249—260,  287. 
Ic.     Or  otherwise: 

The  words  "or  otherwise"  were  probably  inserted  to  prevent  any  possible 
construction  of  the  clause  which  would  render  the  special  modes  enumerated 
exclusive,  so  as  not  to  operate  as  a  limitation  upon  municipal  authorities 
to  make  local  improvements  in  any  other  manner.  Kuehner  vs.  City  of 
Frcoport,  143—92   (1892). 

The  word  "or"  is  used  in  its  ordinary  disjunctive  sense,  meaning  one  or  the 
other  of  two,  but  not  both;  the  words  "or  otherwise,"  refer  to  still  other 
modes  than  those  thus  specified  and  do  not  authorize  the  combination  of 
the  modos  mentioned.     Kuehner  vs.  City  of  Freeport,  143 — 92  (1892). 

The  provision  giving  the  right  to  vest  in  cities,  towns  and  villages  the  right  to 
make  local  improvements  by  special  assessment  or  special  taxation  is  an 
exception  to  the  dominant  principle  of  the  Constitution  in  respect  of  taxa- 
tion, and  ought  not  to  be  extended  beyond  the  clear  import  of  the  language 
employed.     Kuehner  vs.  City  of  Freeport,  143—92  (1892). 


18 

Railway  contiguous  to  proposed  street  improvement  may  be  specially  taxed  for 
the  making  of  local  improvements.  Kuchncr  vs.  City  of  Frecport,  143 — 
92   (1892). 

The  con.stitutioiial  principle  of  equality  of  taxation  applies  as  well  to  special 
assessments  as  to  the  ordinary  modes  of  taxation,  and  it  must  be  imposed 
on  all  property  similarly  situated  with  respect  to  the  proposed  improve- 
ment.   Kuelmcr  vs.  City  of  Freeport,  143—92  (1892). 

A  special  tax  levied  annually  to  pay  for  repairs  of  boulevards  is  not  for  a 
local  improvement  within  the  meaning  of  this  section  and  a  special  tax 
levied  for  that  purpose  is  void.  Crane  vs.  West  Chicago  Park  Commis- 
sioners, 153—348  (1894). 

Levee  act  (E.  S.  Ch.  42)  in  authorizing  assessment  against  town  for  benefit  to 
highway  is  valid  and  not  in  violation  of  this  section.  Vandalia  Levee  & 
Dran.  Dist.  vs.  Vandalia  E.  Co.,  247—114,  122. 

Under  section  40  of  Farm  Drainage  act  (E.  S.  Ch.  42),  special  drainage  district 
may  assess  special  benefits  to  public  highways  and  railroads.     Shabbona 
Spec.  Drain  Dist.  vs.  Town  of  Cornwall,  281 — 551,  554. 
2.     Corporate  purposes: 

Under  Constitution  of  1848  the  Legislature  could  authorize  a  town  to  levy  a 
tax  to  refund  money  to  individuals  which  they  subscribed  to  pay  bounties 
to  volunteers.  Johnson  vs.  Campbell,  49 — 316;  Stebbins  vs.  Leaman,  47 — 
352;  State  vs.  Sullivan,  43 — 412;  Briscol  vs.  Allison,  43 — 291;  Henderson 
vs.  Lagow,  42—360. 

An  Act  authorizing  a  town  to  levy  tax  to  pay  bounties  to  volunteers,  was 
valid  under  Constitution  of  1848,  being  held  a  tax  for  "corporate  pur- 
pose."    Taylor  vs.  Thompson,  42 — 9. 

Subscription  of  stock  to  Eailroad  a  corporate  purpose.  Gaddis  vs.  Eichland 
County,  92—119. 

Subscription  by  city  to  aid  construction  of  railroad  in  another  State,  which 
connected  with  a  point  on  the  Mississippi  Eiver  opposite  the  city  was  for 
a  corporate  purpose  under  Constitution  of  1848.  Quincy,  etc.,  E.  Co.  vs. 
Morris,  84—410'. 

Subscription  in  aid  of  a  Eailway  is  corporate  purpose.  Chicago,  etc.,  E.  Co. 
vs.  Smith,  62—268. 

Act  which  provides  that  all  county  and  township  taxes  paid  by  a  railway 
company  should  be  paid  into  the  State  treasury  as  sinking  fund  to  pay 
bonds  issued  to  such  railway  company  by  various  of  the  towns  in  such 
county  imposes  tax  not  for  corporate  purpose  on  towns  in  county  which 
are  not  benefited  by  the  railway.     Sleight  vs.  P.,  74 — 47. 

Under  Constitution  of  1848,  the  legislature  may  not  permit  a  school  district  to 
subscribe  for  railroad  stock  and  collect  tax  to  pay  same,  as  not  being  for 
corporate  purpose.  P.  vs.  Trustees  of  Schools,  78 — 136.  P.  vs.  Dupuyt, 
71 — 651;  Trustees  vs.  P.,  63—299. 

A  county  may  build  a  new  bridge  in  the  city,  necessitated  by  the  work  of 
drainage  commissioners,  and  pay  therefore  out  of  the  general  taxes,  as 
such  is  of  general  public  benefit  to  the  county,  the  county  acting  as  an  arm 
of  the  state.  Vittum  vs.  P.,  183—156;  Hefifner  vs.  Cass  and  Morgan,  193— 
451;  People  (ex  rel.)  vs.  Burnstrom,  274 — 62,  67. 


19 


Act  authorizing  the  coUectioa  of  back  tax,  and  directing  that  persons  who  had 
voluntarily  paid  such  tax  should  be  credited  with  their  payments,  is  not 
bad  as  being  a  tax  for  other  than  corporate  pui-poses,  because  the  act  pro- 
vides that  the  city  council  merely  determine  the  amount  of  back  taxes 
already  levied  and  certify  it  to  the  county  clerk.    Fairfield  vs.  P.,  94 — 244. 
Provision  in  city  election  law  that  salaries  of  commissioners  shall  be  paid  by 
the  county  is  valid  because  it  is  for  a  county  coi-porate  purpose.    Wetherell 
vs.    Deviue,   116 — 631. 
It  is   not  unconstitutional  to   require   that   excess   of  fees   be  paid  into    town 
treasury,  as  such  does  not  provide  for  taxes  for  other  than  corporate  pur- 
poses.    Eyan  vs.  P.,  117 — 186. 
Provision  in  Sec.  110  of  Road  and  Bridge  Act  of  1879,  that,  upon  happening 
of  certain  facts,  supervisors  shall  with  county  funds  aid  town  to  pay  for 
erection  of  bridge  to  extent  of  half  cost,  is  not  levying  a  tax  for  strictly 
local  purposes  but  is  within  corporate  purposes  of  county.     Board  of  Super- 
visors of  Will  Co.  vs.  P.,  110—511. 
It  was  a  corporate  purpose  to  issue  and  sell  bonds  to  pay  the  judgment  indebted- 
ness of  the  city.     Stone  vs.  Chicago,  207 — 492. 
While  under  Sec.  2,  Art.  9,  of  Constitution  taxation  whereby  one  county  was 
made  to  pay  a  greater  proportion  of  tax  for  the  support  of  a  State  institu- 
tion than  others,  was  illegal;  where  it  was  imposed  to  pay  off  bonds  volun- 
tarily subscribed  for  an  institution  bearing  such   relation   to   the   county 
that  its  introduction  might  be  held  a  corporate  purpose  within  this  section, 
it  is  valid.     Burr  vs.  Carbondale,  76 — 455. 
Tax  by  municipality  to  raise  funds  to  provide  a  location  for  a  State  reform 
school  is  not  for  a  corporate  purpose,  and  bonds  issued  for  such  purpose  are 
invalid.     Livingston  County  vs.  Weider,  64 — 427. 
Section  93  to  96  of  School  law  as  amended  in  1917,  so-called  Non-high-school 

law,  does  not  violate  this  section.    People  vs.  Ey.  Co.,  288 — 70,  72. 
The   city   Election   act   which   apportions   expenses   of   township   election   held 
thereunder  docs  not  violate  this  section,  as  it  does  not  refer  to  townships. 
Belles  vs.  Prince,  250—36,  38. 
Legislature  had  power  to  enact  subd.  16,  sec.  3,  art.  4  of  Township  organization 
Act    authorizing   electors    of    town   lying   wholly    within   limits    of    incor- 
porated city  or  village  to  transfer  township  funds  from  treasury  of  town 
to   treasury  of  city  or  village  to   be  used  for  constructing   or  repairing 
roada  and  bridges.     People  (ex  rcl.)   vs.  Burnstrom,  274r-62,  67. 
Legislature  may  require  municipality  to  levy  tax  to  create  park  police  pension 
fund   without   violating    this  section.  .  Board   of   Trustees   vs.   Comrs.   of 
Lincoln  Park,  282—348,  354. 
Section  58  of  Public   Utilities  Act   which   apportions   part   of   cost   of   subway 
constructed  at  dangerous  railroad  grade  crossing  to  municipality  in  which 
it  is  situated   does   not   create  debt   for  purely   local  purposes   but  is   for 
protection  of  general  public.     Chicago,  M.  &  St.  P.  R.  Co.  vs.  County  of 
Lake,  287— .3.'i7,  312. 
3.     Municipal  Corporations: 

Board  of  county  conimi.ssioners  are  corporate  authorities  and  so  authorized  to 
direct  a  levy  of  town  tax.     Bebb  vs.  P.,  172—376. 


20 

West  Chicago  Park  Commissiouers  are  corporate  authorities.  West  Chicago 
Park  Com 'rs  vs.  Sweet,  1G7 — 334. 

The  election  commissioners  created  by  the  city  election  law  of  1885  are 
corporate  authorities  and  necessary  expenses  incurred  by  them  are  for 
corporate  purposes  which  they  are  empowered  to  incur.  Wetherell  vs. 
Devine,  116 — 631. 

The  power  to  tax  cannot  be  delegated  to  any  other  than  corporate  authorities, 
but  legislature  may  delegate  power  to  tax  to  Park  Commissioners  because 
they  are  the  corporate  authorities  of  the  park  district.  Cornell  vs.  P., 
107—372. 

An  Act  which  constitutes  a  drainage  district  with  certain  designated  persons 
and  their  successors  the  body  politic,  is  void  in  so  far  as  it  vests  such  body 
with  the  power  to  tax,  such  body  not  being  "corporate  authorities." 
Hessler  vs.  Drainage  Commissioners,  53 — 105. 

In  the  "Board  of  Directors  for  Leveeing  the  Wabash  Eiver  and  its  tributaries 
on  Allison  Prairie, ' '  where  the  people  had  no  voice  in  its  incorporation  and 
the  taxation  was  not  to  be  levied  by  those  elected  by  the  owners  of  real 
estate  in  the  district  to  be  taxed,  the  power  to  tax  was  void.  Board,  etc., 
Wabash   Eiver    vs.    Houston,    71 — 318. 

Where  the  Legislature  created  the  drainage  corporation  and  appointed  the 
officers,  they  were  not  corporate  authorities  to  whom  the  power  of  taxa- 
tion could  be  given.     Gage  vs.   Graham,  57—144. 

Under  somewhat  similar  provision  in  Constitution  of  1848,  an  attempt  to  vest 
a  private  school  with  taxing  power,  is  void.     P.  vs.  McAdams,  82 — 356. 

Town  officers  making  appropriation  to  E.  E.  Co.  upon  vote  of  legal  voters  of 
■   town,  were  held  corporate  authorities  for  such  purposes,  under  Constitu- 
tion  of   1848,   Art.   9,   Sec.   5.     Chicago,   etc.,   E.   Co.   vs.    Smith,   62—268; 
Decker  vs.  Hughes,  68 — 33. 
4.    Vested  with  authority  to  assess  and  collect  taxes: 

Legislature  may  delegate  power  to  tax  which  it  has  under  Sec.  1  and  2  to 
municijial  corporations: 

Under  its  power  to  regulate  streets  the  city  could  not  tax  vehicles  but  the 
legislature  had  power  under  Sees.  1  and  2  of  Art.  9  to  tax  the  "right"  to 
use  the  streets,  and  under  Sec.  9  might  delegate  that  to  the  city.  Harders 
Storage  Co.  vs.  Chicago,  235 — 58. 

Legislature  may  delegate  power  it  has  under  Sees.  1  and  2  of  Art.  9,  of  the 
Constitution,  to  tax  special  employments  to  municipal  authorities.  City 
of  E.  St.  Louis  vs.  Wehrung,  46—392;  Wiggins  vs.  Chicago,  63—372. 

Occupation  of  Broker  is  taxable  by  municipality  for  purpose  of  revenue.   Banta 

vs.  City  of  Chicago.  172—218. 
Legislature  may  delegate  power  to  tax  to  municipalities.     Braun  vs.   City  of 

Chicago,   110—186. 
This  section  relates  only  to  special  or  uniform  taxation  in  municipalities,  and 

not  licenses  or  license  fees  for  revenue,  imposed  on  privilege,  such  as  cit}'^ 

tax  on  insurance  companies.     Walker  vs.  Springfield,  94-364. 

The  legislature  might  delegate  to  municipalities  the  power  to  tax  a  railway 
company's  franchise  to  extent  of  its  existence  within  the  city  limits. 
Huck  vs.  C.  &  A.  E.  Co.,  86—352. 


21 

The  curative  act  of  June  14,  1917   (L.  1917,  p.  744)  is  a  valid  law,  does  not 
violate  this  section  and  validated  high  school  taxes  levied  before  the  act 
was  passed.     People  vs.   Madison,   2S0 — 96;   Same  vs.   Mathews;   282 — 85; 
Same  vs.  R.  Co.,  284—87;  Fisher  vs.  Fay,  288—11. 
5.     Taxes  shall  be  uniform: 

A  tax  levied  under  a  village  oidiuance  which  provided  for  an  additional  water 
tax  against  each  lot  or  parcel  of  ground  having  a  building  on  it,  the  fund 
to  go  to  fire  department,  was  invalid  as  an  exercise  of  police  power  for 
the  police  power  levies  no  tax,  though  it  may  impose  a  small  fee  but  not 
for  revenue,  and  this  provision  was  for  revenue  and  not  regulation.  As 
a  tax  it  disregards  the  constitutional  provision  of  uniformity.  Lemont  vs. 
Jenks,  197—363. 

Legislature  may  invest  municipalities  with  authority  to  tax  for  corporate  pur- 
poses without  limitation  so  long  as  the  tax  is  uniform  as  to  persons  and 
property  of  the  same  class  within  corporate  limits.  Braun  vs.  City  of  Chi- 
cago, 110—186. 

This  section  would  be  violated. by  permitting  a  bridge  within  municipal  limits 
to  escape  taxation  because  situated  upon  ground  covered  by  navigable 
stream.     St.  Louis  Bridge  Co.  vs.  East  St.  Louis,  121 — 238. 

Where  part  of  township  in  which  the  tax  rates  are  highest  is  within  limit  of 
school  district,  tax  must  be  scaled  throughout  the  township,  as  otherwise 
town  tax  would  not  be  uniform  throughout  township.  People  vs.  Chicago 
&  Alton  E.  Co.,  247—458,  461. 

Uniformity  of  taxation  is  secured  by  the  amended  Eevenue  law  of  1909  by 
regarding  every  taxing  district  as  a  separate  unit,  hence  that  law  does 
not  violate  this  section.     People  vs.  Chicago  &  W.  Ind.  R.  Co.,  256 — 388. 

The  proviso  to  section  55  of  Roads  and  Bridges  act  which  exempts  residents 
of  cities  from  poll-tax  violates  provision  for  uniformity  and  renders  sec- 
tion void.     Town  of  Dixon  vs.  Idc,  267 — 445. 
6.     Within  the  jurisdiction: 

Under  Constitution  of  1848  a  law  authorizing  county  to  levy  tax  on  a  strip  of 
land  through  which  railroad  ran,  to  pay  subscription  by  that  strip  of  ter- 
ritory, is  void.     Madison  County  vs.  1'.,  58 — 456. 

Where  the  city  charter  gave  the  city  exclusive  control  of  streets  and  alleys 
in  its  limits,  a  road  tax  levied  by  the  highway  commissioners  of  township 
in  80  far  as  it  touched  inhabitants  of  city,  was  invalid.  Butz  vs.  Kerr, 
123—659. 

The  jurisdiction  of  a  city  over  its  streets  and  highways  is  exclusive  and  tlic 
highway  commissioners  have  no  jurisdiction  over  any  roads  or  bridges 
lying  within  the  corporate  limits  of  the  city.  Therefore,  where  the  city 
and  the  town  arc  co-extensive  the  city  cannot  levy  a  road  tax  in  addition 
to  its  2%  limit.     People  vs.  R.  R.  Co.,  172—71. 

But  uidess  it  makes  the  city  a  special  road  district  the  legislature  cannot 
exempt  inhabitants  of  city  from  road  tax  imposed  by  town.  O'Kane  vs. 
Treat,  25—557. 
The  provision  of  See.  4OY2  of  the  Farm  Drainage  Act  (Par.  115,  Chap.  42, 
Stat.  1905)  that  the  drainage  commissioners  build  bridges  on  roads 
which  its  artificial  channels  intersect,  the  cost  to  bo  paid  out  of  road 
and  bridge  tax,  conflicts  with  this  section  as  forcing  a  local  improvement 
upon  a  town.     Morgan  vs.  Schussclle,  228 — 106. 


The  third  proviso  to  section  55  of  Levee  Act  (R.  S.,  Ch.  42)  requiring  town 
to  restore  bridge  removed  bj'  commissioners  of  drainage  district  when 
digging  ditch  across  public  higlnvay  is  invalid.  People  vs.  Block,  276 — 
28G,  289. 

The  act  of  1909  (R.  S.,  Ch.  121)  requiring  each  county  to  pay  its  proportionate 
share  of  cost  of  bridge  on  county  line  does  not  violate  this  section.  Peo- 
ple  (ex.   rel.)   vs.   Williamson  County,  286 — 44,  48. 

Municipal    taxes  —  Limitation  —  Private    property    exempt.] 

Section  10.  The  General  Assembly  shall  not  impose  taxes  upon 
municipal  corporations,  or  the  inhabitants  or  property  thereof,  for 
corporate  purposes,^  but  shall  require  that  all  the  taxable  property 
■within  the  limits  of  municipal  corporations  shall  be  taxed  for  the 
payment  of  debts  contracted  under  authority  of  law,^  such  taxes  to 
be  uniform  in  respect  to  persons  and  property,  within  the  juris- 
diction of  the  body  imposing  the  same.^  Private  property  shall  not 
be  liable  to  be  taken  or  sold  for  the  payment  of  the  corporate  debts 
of  a  municipal  corporation. 

1.     Cases  where  the  prohibition  was  violated: 
An  act  which  sought  to  compel  the  city  to  issue  bonds  for  park  against  its  will 
w^as   void.     P.   vs.  Chicago,   51—58;    foUoM'ing  P.   vs.    Mayor   of   Chicago, 
51—17. 
It  is  unlawful  except  where  there  is  an  insurrection,  or  the  city  fails  to  furnish 
sufficient  security  to  life  and  property,  to  require  the  city  to  pay  police 
officers  appointed  by  the  State,  as  this  would  be  imposing  a  debt  on  the 
corporation  without  its  consent.     Wider  vs.  East  St.  Louis,  55 — 133. 
An  act  providing  for  a  tax  only  on  the  district  through  which  a  R.  R.  ran  that 
strip  having  subscribed  to  the  R.  R.,  is  void  as  amounting  to  a  tax  by  the 
State  for  corporate  purposes  of  that  strip  or  district.     Madison  County  vs. 
P.,  58—456. 
Legislature  could  not  without  its  consent  create  a  debt  against  a  municipality 
and  subject  it  to  taxes  for  payment  thereof.     Marshall  vs.  Silliman,  61 — 
218;  R.  Co.  vs.  Lake  County,  287—337,  342. 
Under  Constitution  of  1848,  Legislature  could  not  validate  an  invalid  vote  to 
subscribe  to  R.  R.  Co.  as  that  would  compel  a  municipality  to  incur  a  debt 
for  local  purposes  against  its  own  wishes.     Cairo,  etc.,  R.  Co.  vs.  Sparta, 
77—505. 
The  third  proviso  to  section  55  of  Levee  Act   (R.  S.  Ch.  42)   requiring  town 
to   restore   bridge   removed   by   commissioners   of   drainage    district    when 
digging  ditch  across  public  highway  is  invalid.     People  vs.   Block,  276 — 
286,  289. 

Cases  where  it  was  not: 
Section  9  of  act  requiring  county  to  pay  for  care  of  dependent  girls  at  indus- 
trial schools  (R.  S.  Ch.  122)  does  not  violate  this  section  as  such  expenses 
is  a  means  of  discharging  obligations  resting  on  the  State,  and  the  State 
may  impose  such  taxes  in  the  performance  of  duties  which  relate  to  the 
general  welfare  of  the  State  or  which  may  be  performed  by  a  municipal 
corporation  as  an  agency  of  the  State.  Industrial  School  vs.  Cook  County, 
289—432. 


23 

Sees.  93  to  96  of  St-hool  Law  as  amended  in  1917,  so  called  "Non-high  school 
law  does  not  violate  this  section.     People  vs.  Ey.  Co.,  28S — 70,  72. 

Section  does  not  prohibit  the  State  from  imposing  a  liability  against  muniei- 
pality  where  the  public  safety  and  welfare  requires  it,  and  the  munici- 
pality fails  and  neglects  to  act.  Chicago,  M.  &  St.  P.  E.  Co.  vs.  Lake 
County,   287—337,  345. 

The  act  of  1909  (E.  S.  Ch.  121)  requiring  each  county  to  pay  its  proportionate 
share  of  cost  of  bridge  on  county  lines  does  not  violate  this  section. 
People  vs.  Williamson  County,  286 — 44,  48. 

The  act  of  1917  (L.  1917.  p.  612)  providing  for  park  police  pension  fund  does 
not  impose  tax  upon  municipalitj^  for  corporate  purpose  without  the  con- 
sent of  corporate  authorities.  Board  of  Trustees  vs.  Commissioners  of  Lin- 
coln Park,  282—348,  354. 

Under  section  40  of  Farm  Drainage  Act  special  drainage  district  may  assess 
special  benefit  to  public  highways  and  railroads.  Shabbona  Spec.  Drain. 
Dist.  vs.  Town  of  Cornwall.  281 — 551,  554. 

The  curative  act  of  June  14,  1917  (L.  1917,  p.  744)  is  a  valid  law,  docs  not 
violate  this  section  and  validated  high  school  tax  levied  before  the  act  was 
passed.  People  vs.  Madison,  280—96;  Same  vs.  Woodruff,  280—476; 
Same  vs.  Mathews,  282—85;  Same  vs.  Ey.  Co.,  282—87;  Fisher  vs.  Fay, 
288—11. 

The  Police  Pension  Fund  Act  of  1909  (L.  1909,  p.  133)  is  not  in  violation  of 
section.     People  vs.  Abbott,  274—380,  384. 

The  legislature  has  power  to  direct  application  of  revenues  of  a  municipal 
corporation  and  subd.  16,  sec.  3,  art.  4  of  Township  Organization  act 
authorizing  electors  to  transfer  township  funds  from  treasury  'of  town 
to  treasury  of  city  or  village  does  not  violate  this  section.  People  vs. 
Burnstrom,  274—62. 

Docs  not  prevent  enforcoinpnt  of  a  judgment,  legal  duty  or  obligation  without 
consent  of  tax  payers,  even  though  tax  must  be  levied.  Drainage  Com- 
missioners vs.  Commissioners  Eector  Drainage  District,  266 — 536,  539. 

The  act  of  1913  (L.  1913,  p.  272)  with  reference  to  apportionment  of  cost  of 
construction  between  adjoining  drainage  districts  is  not  in  violation  of 
this  section.  Drainage  Commissioners  vs.  Commissioners  Eector  Drainage 
District,  266—536,  539. 

The  act  of  1913  (h.  1913,  p.  584)  providing  for  payment  of  tuition  of  pupils 
transferred  outside  of  high  school  district  is  not  in  violation  of  provision 
limiting  power  of  taxation  to  corporate  purposes.  Cook  vs.  Board  of 
Directors,  206—164,  168. 

The  City  Election  Act  which  apportions  expenses  of  township  election  held 
thereunder  does  not  violate  this  softion.  as  it  dons  not  refer  to  township. 
Bolles  vs.  Prince  250—36,  38. 

The  Levee  Act  (E.  S.  Ch.  42)  in  authorizing  assessment  against  town  for  bene- 
fit of  highway  is  not  in  violation  of  this  section.  Vnndalia  Levee  & 
Drainage  District  vs.  Vandalia  R.  Co.,  247—114,  122. 

Act  of  Legislature  imposing  liability  upon  municipality  for  failure  to  i)r()t('(t, 
property  from  destruction  by  mobs  is  not  imposing  a  tax  on  the  municipal 
corporation.     City  of  f!hicago  vs.  Manhattan  Cement  Co.,  178 — 380, 


24 

Semble.  That  in  case  of  rebellion  by  municipality  Legislature  might  under 
Constitution  of  1848  impose  tax  on  municipality  without  its  consent  to 
pay  expense  of  suppressing  rebellion.     Lovington  vs.  Wider,  53 — 302. 

Constitution  of  1870  docs  not  forbid  unequal  apportionment  between  city  and 
county,  of  taxes  collected.     Sangamon  County  vs.  Springfield,   03 — 66. 

Special  city  charter,  providing  a  plan  of  division  between  county  and  city  of 
revenues  collected  by  county,  held,  in  1876,  not  unconstitutional.  If  a 
deficiency  should  occur,  it  is  presumed  that  in  supplying  it,  the  city  is 
made  to  bear  its  share.     Board,  etc.,  Logan  County  vs.  Lincoln,  81 — 156. 

2.  Under  authority  of  law: 

Under  Constitution  of  1848,  the  Auditor  might  register  county  bonds  and  levy 
tax  for  their  payment  on  county.  Dunnovan  vs.  Green,  57 — 63  j  Decker 
vs.  Hughes,  68 — 33. 

3.  Taxes  to  be  uniform: 

See  cases  under  same  x'hase,  supra,  in  Sec.  9. 

Municipal  officers  —  Eligibility  —  Salary.]  Section  11.  No 
person  who  is  in  default,  as  collector  or  custodian  of  money  or  prop- 
erty belonging-  to  a  municipal  corporation,  shall  be  eligible  to  any 
office  in  or  under  such  corporation.  The  fees,  salary  or  compensa- 
tion of  no  municipal  officer  who  is  elected  or  appointed  for  a  defi- 
nite term  of  office,  shall  be  increased  or  diminished  during  such 
term. 
The   election   commissioners   for   Chicago   and   town   of   Cicero    are   municipal 

officers   within   meaning    of    Sec.    11.     People    vs.    Cook    County    Commis- 
sioners, 260 — 345.  , 
The  Police  Pension  Fund  Act  of  1909   (L.  1909,  p.  133)   is  not  in  violation  of 

this  section.     People   (ex  rel.)    vs.  Abbott,  274—380,   384. 
A  county  superintendent  of  schools  is  a  municipal  officer  within  meaning  of 

Sec.  11,  Art.  9.     Jimison  vs.  Adams  County,  130 — 558. 
Clerk  of  probate  court  Cook  county  is  included  in  that  part  of  this  section, 

relative    to    increase    of    salary.     County    of    Cook    vs.    Sinnott    136 — 314 

(1891). 

Limit  of  indebtedness  —  Municipal  corporations.]  Section  12. 
No  county,  city,  township,  school  district,  or  other  municipal  cor- 
poration, shall  be  allowed  to  become  indebted  in  any  manner  or 
for  any  purpose,^  to  an  amount,  including  existing  indebtedness, 
in  the  aggregate  exceeding  five  per  centum  on  the  value  of  the  tax- 
able property  therein,^  to  be  ascertained  by  the  last  assessment  for 
State  and  county  taxes,  previous  to  the  incurring  of  such  indebted- 
ness.^ Any  county,  city,  school  district,  or  other  municipal  corpora- 
tion incurring  any  indebtedness  as  aforesaid,^^  shall  before,  or  at 
the  time  of  doing  so,  provide  for  the  collection  of  a  direct  annual 
tax  sufficient  to  pay  the  interest  on  such  debt  as  it  falls  due,  and 
also  to  pay  and  discharge  the  principal  thereof  within  twenty 
years  from  the  time  of  contracting  the  same.*     This  section  shall 


25 

not  be  construed  to  prevent  any  county,  city,  township,  school  dis- 
trict, or  other  municipal  corporation,  from  issuing  their  bonds  in 
compliance  with  any  vote  of  the  people  which  may  have  been  had 
prior  to  the  adoption  of  this  Constitution  in  pursuance  of  any  law 
providing  therefor.^ 

1.     What  is  an  indebtedness: 
Warrants  may  be  drawn  on  treasury  against  taxes  that  have  been  levied  but 
not   collected,   where   payment   is   confined   to   the   fund   arising   from   tax 
levied,  and  no  claim  against  corporation  is  acquired.     City  of  Springfield 
vs.  Edwards,  84 — 626;  Law  vs.  People,  87—385. 
Warrants  drawn  upon  a  particular  fund,  and  payable  therefrom  only  as  it  shall 
be  collected,  do  not  create  indebtedness,  and  are  valid.     Fuller  vs.  Heath. 
89—296;  Booth  vs.  Opel  244—317. 
Warrants  must  run  not  against  city,  but  against  revenue  levied  and  that  alone, 
in  order  to  be  anticipation  warrants  and  certificates  of  indebtedness  for 
temporary  loans  to  the  city,  which  bear  interest,   arc  within  prohibition 
notwithstanding  they  are  intended  to  be  paid  out  of  revenue  levied  for  the 
current  year,  where  payment  is  not  by  their  terms  confined  to  such  fund. 
Law  vs.  P.,  87 — 385;  Hodges  vs.  Crowley,  186—310. 

The  remedy  of  holder  of  anticipation  warrants  would  be  against  the  officers, 

and  not  against  city.     Law  vs.  P.,  87 — 385. 
Burden  is  on  person  asserting  validity  to  sustain  certificates  of  indebtedness 

of  the  city  where  the  limit  has  been  exceeded.     Law  vs.  P.,  87 — 385. 

Warrants  payable  from  taxes  already  levied  though  not  collected,  but  not 
restricted  to  collection  from  such  fund  and  that  alone  is  invalid  as  an 
indebtedness  in  excess  of  the  limit,  where  limit  has  already  been  reached, 
and  collector  cannot  receive  them  in  payment  of  taxes.  Fuller  vs.  Chi- 
cago, 89—282. 

Judgments  against  tlie  city  should  be  considered  in  determining  whether  a 
city  is  indebted  beyond  the  constitutional  limit.  "Public  benefits"  due 
from  the  city,  should  not,  as  they  represent  the  amounts  which  the  city 
had  been  assessed  for  public  benefit.  The  "water  fund  debt"  should. 
Anticipation  tax  warrants  .should  not.  The  amount  in  the  city  treasurer's 
hands  for  sinking  fund  purposes,  should  not.  Accrued  interest  on  float- 
ing indebtedness  should,  but  not  the  floating  indebtedness,  the  money  to 
pay  which  is  in  llie  city  treasury.     Stone  vs.  Chicago,  207 — 492. 

Thi.s  section  limits  the  amount  of  indol)tcdneHs;  not  the  amount  or  rate  of 
taxes  to  be  raised.  Under  it,  a  city  may  not  issue  bonds  so  as  to  raise 
its  indebtedness  above  the  constitutional  limit  notwithstanding  such  bonds 
arc  payable  out  of  the  revenue  of  the  waterworks  intended  to  be  built 
with  the  proceeds  of  those  bonds  and  a  1  cent  special  tax,  though  such  a 
tax  without  the  bonds  would'bc  all  right  to  create  a  sinking  fund  for  the 
.same  purpose.     East  Moline  vs.  Pope,  224 — 386. 

"Water  bonds"  are  indebtedness  and  come  within  the  proliihilioii  of  th(>  pro- 
vision above  whore  the  city  may,  upon  contingency  be  required  to  pay  by 
general  taxation.     City  of  Chicago  vs.  McDonald,  176 — 418. 


Contract  of  city  to  liavc  its  streets  lighted  for  thirty  years,  payment  for  such 
lighting  to  be  made  monthly,  docs  create  an  indebtedness  but  is  not  pro- 
hibited by  above  section,  if  amount  city  is  liable  for  at  one  time,  does  not 
exceed  constitutional  limit,  i.  e.,  the  contract  will  be  sustained  in  so  far 
as  it  was  executed,  onl3\     City  of  East  St.  Louis  vs.  Gas  Co.,  98 — 415. 

A  lease  of  waterworks  for  13  years  at  $1,000  a  year,  is  creating  an  indebted- 
ness of  $13,000,  which  indebtedness  is  valid  up  to  the  constitutional  limit, 
but  so  much  of  a  tax  levy  as  was  to  be  applied  on  the  illegal  part  thereof, 
is  void.     E.  E,  Co.'  vs.  People,  200—541. 

While  the  city  was  not  bound  to  pay  the  Mueller  certificates,  nevertheless 
it  proposed  to  mortgage  some  of  its  property,  to-wit,  the  right  to  use  the 
streets,  as  security  therefore,  and  this  was  enough  to  bring  them  within 
the   meaning  of  indebtedness.     Lobdell  vs.   Chicago,   227 — 218. 

Thus  certificates  payable  out  of  water  funds  create  a  debt  within  the  meaning 
of  this  section  where  the  funds  are  an  existing  established  income  belong- 
ing to  the  municipality,  as  where  it  is  proposed  to  extend  a  waterworlts 
system  already  existing.     Schnell  vs.  Eock  Island,   232 — 89. 

A  city  may  acquire  a  system  of  waterworks  by  pledging  the  income  until  it 
shall  pay  for  the  system,  and  no  indebtedness  is  created.  The  same  rule 
might  apply  to  some  definite  extension  or  waterworks  where  the  income  of 
the  extension  could  be  separated  and  applied  to  payment,  but  an  obligation 
to  pay  with  the  income  of  property  already  owned  by  a  city  does  create  a 
debt.  So  a  contract  for  furnishing  electric  lights  to  the  city  to  be  paid 
for  monthly  creates  a  debt.     Schnell  vs.  Eock  Island,  232—89. 

A  contract  by  which  a  city  purchases  an  electric  light  plant,  pays  therefore 
what  it  could  up  to  the  limit  of  indebtedness,  and  gives  a  mortgage  on  the 
plant  for  the  balance  but  which  stipulates  that  the  city  is  not  to  assume 
or  agree  to  pay  the  debt,  nevertheless  creates  an  indebtedness  to  the  ex- 
tent of  the  mortgage,  as  the  city  had  thereby  invested  some  funds  in  the 
plant  which  it  was  liable  to  lose  by  foreclosure.  The  proper  order  to  be 
entered  in  such  a  case  would  be  to  enjoin  the  payment  of  the  mortgage 
indebtedness  except  out  of  the  net  income  from  the  plant  after  paying 
operating  expenses  and  the  necessary  repairs  as  an  indebtedness  is  not 
created  by  buying  property  to  be  paid  for  wholly  out  of  the  income  of  such 
property.     Evans  vs.  Holman,  244 — 596. 

It  was  a  good  defence  to  mandamus  to  compel  the  board  of  supervisors  of  the 
county  to  appropriate  money  to  meet  one-half  the  expenses  of  building  two 
bridges,  that  the  commissioners  had  no  money  in  the  treasury,  and  could 
not  pay  it,  and  that  the  5%  limit  of  indebtedness  had  been  reached. 
Board  of  Supervisors  vs.  People,  222 — 10. 

Award  of  damages  upon  laying  out  new  road  under  condemnation  proceedings 
does  not  create  a  debt,  present  or  contingent,  within  meaning  of  this  sec- 
tion.    Commissioners  of  Highways  vs.  Jackson,   165 — 24. 

Ordinance  fixing  water  rates  which  a  private  company  may  chi.rge,  does  not 
create  indebtedness,  but  merely  establishes,  subject  to  review  by  the 
courts,  that  a  greater  sum  than  the  rate  fixed  cannot  be  lawfully  exacted 
for  that  commodity.  City  of  Danville  vs.  Danville  Water  Co.,  180—244. 
(^Aflf.  180  U.  S.,  619.) 


27 

Bonds  payable  iu  the  future  by  general  taxation  issued  to  pay  city's  share  of 
cost  of  improvement  are  an  indebtedness  and  it  makes  no  difference  the 
bonds  are  payable  out  of  special  fund.  People  (ex  rel.)  vs.  Chicago  & 
Alton  K.  Co.,  253—191,  194. 

A  municipal  corporation,  acting  in  good  faith,  may  borrow  money  for  one 
year  and  issue  bonds  therefor.     People  vs.  Bowman,  253 — 234,  249. 

A  drainage  assessment  is  not  an  indebtedness  within  the  meaning  of  the  con- 
stitution.    People   (ex  rel.)   vs.  Honeywell,  258 — 319. 

The  issuance  of  public  utility  certificates  under  Municipal  Ownership  Act  of 
1913,  to  be  secured  by  a  mortgage  on  city  light  and  water  plant  creates 
a  debt  against  the  city.  Leonard  vs.  City  of  Metropolis,  278 — 287,  291. 
2.    Prohibition: 

Prohibition  against  incurring  indebtedness  is  not  against  rate  of  tax  and 
does  not  limit  rate  of  taxation  by  which  improvements  maj'  be  made  or 
obligations  of  municipalities  meet,  but  is  against  voluntarily  incurring 
an  indebtedness  in  any  manner  or  for  any  purpose  and  it  makes  no  dif- 
ferertce  under  what  guise  the  attempt  is  made  or  what  form  the  proceed- 
ing takes.     People   (ex  rel.)   vs.  Chicago  &  Alton  E.  Co.,  253 — 191. 

Constitutional  prohibition  against  incurring  indebtedness  is  to  protect  property 
of  citizens  from  being  burdened  beyond  5%  of  its  value  as  ascertained 
by  assessment  for  State  arid  County  taxes,  with  any  future  indebtedness. 
People  (ex  rel.)  vs.  Chicago  &  Alton  E.  Co.,  253—191. 

Constitutional  limitation  upon  indebtedness  applies  to  each  municipal  corpora- 
tion singlj',  and  where  one  corporation  embraces  same  territory  as  others, 
each  may  contract  corporate  indebtedness  to  the  constitutional  limit. 
People  vs.  Honeywell,  258—319, 

The  amendment  of  1913,  to  Sec.  6  of  act  concerning  city  hospitals,  does  not 
violate  constitutional  limitation.  Holmgren  vs.  City  of  Moline,  269 — 
248,  251. 

Prohibition  against  incurring  debt  applies  to  debts  payable  iu  future,  or  on 
contingency,  and  to  those  for  current  expenses  as  well,  and  a  levy  of  a 
tax  to  pay  such,  will  be  enjoined.  City  of  Springfield  vs.  Edwards,  84 — 
626;  Law  vs.  People,  87—385. 

Where  the  debts  of  a  city  exceeded  this  limit  at  adoption  of  the  Constitution 
they   were   prohibited   from   increasing   them.     Law   vs.   P.,   87 — 385. 

The  levy  of  a  tax  to  pay  additional  indebtedness  incurred  before  levy  made, 
will  be  enjoined  where  the  debt  of  the  city  exceeds  the  limit.  Howell  vs. 
Peoria,  90—104. 

iJebt  contracted  by  city  for  water  supplj',  in  excess  of  5%  limit  cannot  be 
collected.     Prince  vs.  Quincy,   105 — 138;  Prince  vs.  Quincy,   105 — 215. 

Docs  not  pioliilfif  llic  aiincxatidn  to  each  other  in  the  manner  provided  by  tlic 
act  therefor  ajijiroved  and  in  force  April  25,  1889.  True  vs.  Davis,  133 — 
522. 

Contract  for  indebtedness  to  be  paid  in  tlie  future,  and  extending  credit  to  the 
municipality  beyond  the  constitutional  limit,  is  void  and  a  municipality  is 
not  liable  in  tort  for  refiLsnl  to  pay  an  alleged  indebtedness  contracted  in 
violation    of   constitutional    provision.     Prince    vs.    Quincy,    128 — 443. 


28 

Even  though  a  municipal  corporation  is  indcbtecl  to  full  limit  allowed  by  the 
Constitution,  it  may  levy  taxes  from  year  to  year  to  complete  an  un- 
finished building  notwithstanding  its  power  to  borrow  money  is  exhausted. 
People  vs.  E.  R.  Co.,  224—448. 

Semble,  liability  of  city  for  tort  is  not  affected  by  fact  that  its  debt  exceeds 
constitutional  limit.     City  of  Bloomington  vs.  Perdue,  99 — 329. 

The  act  providing  manner  in  which  municipal  corporations  might  thereafter 
issue  anticipation  warrants  against  taxes  already  levied  is  not  in  violation 
of  Sec.   12,  Art.   9.     Harrold   vs.   City   of  East   St.  Louis,  197A,   121,  128. 

3.  Ascertainment  of  indebtedness; 

The  last  assessment  for  State  and  county  taxes  previous  to  the  incurring  of  an 
indebtedness  determines  the  value  of  taxable  property.  Culbertson,  et  al. 
vs.  City  of  Fulton.  127—30. 

Five  per  cent  of  the  taxable  value  as  ascertained  by  the  assessment  for  State 
and  county  taxes  by  the  local  assessor  fixes  the  5  per  cent  limit  in  this 
section.     People  vs.  Hamill.  134—666  (1888). 

"Value  of  taxable  property,"  in  this  section,  is  not  the  actual  but  the  assessed 
value.     City  of  Chicago  vs.  Fishburn,  189—367,  377. 
3a.     Indebtedness: 

Semble.  It  is  lawful  for  a  municipality  to  contract  a  debt  without  providing 
for  a  direct  annual  tax,  unless  payment  of  such  indebtedness  is  deferred 
to  a  fixed  future  period  and  which  bears  interest.  This  section  would 
seem  to  contemplate  a  bonded  or  analogous  indebtedness  and  a  contract 
providing  that  work  was  to  be  paid  for  during  the  construction,  monthly 
on  the  basis  of  85  per  cent  of  the  value  of  labor  performed  and  material 
in  place,  in  interest  bearing  county  orders,  etc.,  would  seem  not  within 
contemplation  of  the  constitution.     Coles  vs.  Goehring,  209 — 142. 

4.  Direct  annual  tax: 

The  section  requires  that  the  direct  annual  tax  shall  be  sufficient  to  pay  the 
interest  and  principal.  A  provision  which  directs  that  the  tax  be  used 
for  other  purposes  as  well  or  which  directs  that  a  sufficient  sum  shall  be 
appropriated  to  that  end,  from  any  annual  park  tax  "not  heretofore 
specifically  appropriated  by  law,"  is  not  in  compliance  with  the  Constitu- 
tion because  it  does  not  insure  the  fund  intended  to  be  secured;  this,  how- 
ever, does  not  render  the  Act  unconstitutional,  as  this  provision  of  the 
constitution  is  self-executing.  The  provision  is  to  be  made  by  the  munici- 
pal corporation  which  levies  the  tax,  and  not  by  the  legislature.  The 
legislature  need  only  give  authority  to  incur  the  debt.  Pettibone  vs.  W. 
Chicago  Park  Commissioners,  215 — 304. 

It  is  the  duty  of  a  city  where  it  has  incurred  debt  since  the  adoption  of  the 
Constitution  of  1870,  no  matter  what  are  the  limitations  of  its  charter,  to 
provide  for  the  collection  of  an  annual  tax  sufficient  to  meet  the  interest 
thereon,  and  to  liquidate  the  debt  within  twenty  years.  On  failure  to  do 
so,  and  if  it  allows  the  debt  to  mature,  the  courts  will  compel  it  to  levy 
a  tax  sufficient  to  pay  the  same,  with  the  arrears  of  interest,  at  once,  since 
the  constitutional  provision  is  self-executing.  City  of  East  St.  Louis  vs. 
P.,  124—655;  see  also,  Law  vs.  P.,  87—385. 

The  constitutional  provision  could  not  operate  as  a  repeal  of  a  clause  in  a  city 
charter  prohibiting  the  city  from  contracting  an  indebtedness  in  excess  of 
an  amount  less  than  5  per  cent.     City  of  East  St.  Louis  vs.  P.,  124 — 655. 


29 

By  annual  tax,  is  meant  only,  that  character  of  indebtedness  which  bears  in- 
terest and  matures  in  futuro.     Town  of  Kankakee  vs.  McGrew,   178 — 74. 

If  bonds  are  issued  under  Sec.  20  of  Roads  and  Bridges  Act,  Sec.  12  secures 
to  the  bondholder  the  right  to  compel  the  levy  of  a  tax  in  accordance 
therewith.     People  vs.  Chicago  B.  &  Q.  E.  Co,  248—81,  84. 

The  sanitary  district  is  within  provision  of  constitution  requiring  provision 
for  tax  to  pay  interest  on  debt.     People  vs.  Day,  277 — 543,  559.. 

Section  12,  Art.  9,  requiring  any  municipality  issuing  bonds  to  provide  for  a 
direct  annual  tax  to  pay  interest  as  it  falls  due  and  to  pay  principal  in 
twenty  years,  is  self -executing,  so  a  municipality  which  has  complied  with 
such  provision  may  levy  and  collect  a  tax,  although  it  is  not  included  in 
annual  levy  ordinance  or  appropriation  bill  required  by  the  statute. 
People  vs.  Day,  277—543,  554;  People  (ex  rel.)  vs.  Wabash  E.  Co.,  281— 
382;  People  (ex  rel.)  vs.  N.  J.  Sandberg  Co.,  282—245,  252. 
5.     Prior  to  this  constitution: 

In  determining  whether  a  city  is  indebted  beyond  the  constitutional  limit, 
bonds  to  cover  indebtedness  incurred  before  the  time  the  Constitution  was 
adopted,  should  not  be  taken  into  consideration.  Stone  vs.  Chicago,  207 
—492. 

Bonds  in  excess  of  the  limit  of  indebtedness  might  legally  issue  after  new 
Constitution  in  force  if  voted  for,  before.  Maxey  vs.  Williamson  County, 
72—207;  Board  of  Education  vs.  Bolton,  104—220. 

Revenue  —  Issue  of  Exposition  bonds  by  city  of  Chicago.] 
Section  13.  The  corporate  authorities  of  the  city  of  Chicago  are 
hereby  authorized  to  issue  interest-bearing  bonds  of  said  city  to 
an  amount  not  exceeding  five  million  dollars,  at  a  rate  of  interest 
not  to  exceed  five  percentum  per  annum,  the  principal  payable 
within  thirty  years  from  the  date  of  their  issue,  and  the  proceeds 
thereof  shall  be  paid  to  the  treasurer  of  the  World's  Columbian 
p]xposition,  and  used  and  disbursed  by  him  under  the  direction  and 
control  of  the  directors  in  aid  of  the  World's  Columbian  Exposition, 
to  be  held  in  the  city  of  Chicago  in  pursuance  of  an 
Act  of  Congress  of  the  United  States:  Provided,  that  if,  at  the 
election  for  the  adoption  of  this  amendment  to  the  Constitution, 
a  majority  of  the  votes  cast  within  the  limits  of  the  city  of  Chicago 
.shall  be  against  its  adoption,  then  no  bonds  shall  be  issued  under 
this  amendment.  And  said  corporate  authorities  shall  be  repaid 
as  large  a  proportionate  amount  of  the  aid  given  by  them  as  is 
repaid  to  the  stockholders  on  the  sums  subscribed  and  paid  by 
them,  and  the  money  so  received  shall  be  used  in  the  redemption 
of  the  bonds  i.ssued,  as  aforesaid:  Provided,  that  said  authorities 
may  take,  in  whole  or  in  part  of  the  sum  coming  to  them,  any  per- 
manent improvements  jilaced  on  land  held  or  controlled  by  them: 
And  provided,  further,  that  no  such  indebtedness  so  created  shall 
in  any  part  thereof  be  paid  by  1he  State,  or  from  any  State  revenue, 


30 

tax  or  fund,  but  the  same  shall  be  paid  by  the  said  city  of  Chicago 

alone. 

This  section  was  added  to  the  Constitution  of  1870  by  an  amendment  proposed 
by  joint  resolution  of  the  Thirty-sixth  General  Assembly,  adopted  July  31. 
1890  (Extra  Session  L.  1890,  p.  8),  and  adopted  by  vote  of  the  people  on 
Tuesday.  November  4,   1890.     rroclaimed  adopted   November  29,   1890. 

GENERAL  REVENUE  ACT. 

An  Act  for  the  assessment  of  property  and  for  the  levy  and  col- 
lection of  taxes.  [Approved  March  30,  1872.  In  force  July 
1,  1872] \ 

What  property  shall  be  assessed.]  Section  1.  That  the  prop- 
erty named  in  this  section  shall  be  assessed  and'  taxed  except  so 
much  thereof  as  may  be,  in  this  act  exempted : 

First :    All  real  and  personal  property  in  this  State. 

Second:  All  moneys,  credits,  bonds  or  stocks  and  other  in- 
vestments, the  shares  of  stock  of  incorporated  companies  and  asso- 
ciations, and  all  other  personal  property,  including  property  in 
transitu  to  or  from  this  State,  used,  held,  owned  or  controlled  by 
persons  residing  in  this  State. 

Third :  The  shares  of  capital  stock  of  banks  and  banking  com- 
panies doing  business  in  this  State. 

Fourth:  The  capital  stock  of  companies  and  associations  in- 
corporated under  the  laws  of  this  State,  except  companies  and 
associations  organized  for  purely  manufacturing  and  mercantile 
purposes,  or  for  either  of  such  purposes,  or  for  the  mining  and  sale 
of  coal,  or  for  printing,  or  for  the  publishing  of  newspapers,  or  for 
the  improving  and  breeding  of  stock.  [As  amended  by  act  in  force 
July  1,  1905.    L.  1905  p.  353.]     See  Sec.  18  Revenue  Act  of  1898, 

post. 

a.    Effect  of  Act  as  repealing  others  Acts: 

The  Kevenue  Act  of  March  30,  1872,  in  connection  with  the  amendment  of  May 
3,  1873.  worked  a  repeal  of  all  prior  conflicting  laws,  whether  found  in 
general  laws,   or  in  special   charters   of  cities   and   towns.     Edwards   vs. 
People,  88—340. 
Clause  1: 

The  general  rule  is,  the  taxable  situs  of  credits  is  the  domicile  of  the  owner. 
An  exception  to  this  rule  arises  when  the  instruments  of  credit  are  in  the 
hands  of  an  agent  of  the  owner  for  the  purpose  of  enabling  such  agent  to 
transact  the  business  of  the  owner,  in  which  business  the  credits  consti- 
tute, as  it  were,  the  subject-matter  or  stock  in  trade  of  such  business,  but 
where  in  the  hands  of  an  agent  outside  the  state  for  purposes  not  consti- 
tuting such  business,   the  rule   applies.     In  re   Appeal  Birden,   208—369. 


31 

Sec.  11  of  the  Building  Loan  and  Homestead  Association  Act,  in  giving  exemp- 
tion was  declared  unconstitutional  by  153 — 609.  The  Board  of  Review 
■was  not  justified,  however,  in  assessing  stock  exempted  thereunder  prior 
to  this  decision,  to  the  present  owner.     Appeal  of  Wilmerton,  206 — 15. 

While  money  employed  in  the  business  of  the  different  agencies  of  the  tax 
payer  throughout  the  county  might  not  be  liable  to  tax  in  the  jurisdiction 
where  he  has  his  domicile,  still  money  in  a  depository  in  another  State 
has  its  situs  at  the  domicile  of  the  owner  and  is  taxable  there.  Tolmau 
vs.  Raymond,  202 — 197. 

Where  the  owner  is  a  non-resident,  his  securities  remaining  in  this  State  in 
the  hands  of  an  agent,  are  only  subject  to  taxation  here,  when  they  are 
left  in  the  agent's  hands  for  the  purpose  of  having  them  renewed  or  col- 
lected, in  order  that  the  money,  realized  from  such  renewal  or  collection, 
may  be  reloaned  by  the  agent  as  a  permanent  business.  Reat  vs.  People, 
201—469. 

Intangible  property,  such  as  debts  and  choses  in  action,  follows  the  domicile  of 
the  owner,  but  when  the  owner  is  not  resident  of  this  State  and  has  the 
evidences  of  his  credits  in  the  hands  of  an  agent  of  this  State,  then  such 
credits  are  to  be  assessed  in  the  hands  of  the  agent.  Ellis  vs.  People, 
199—548. 

The  general  rule  is,  the  taxable  situs  of  credits  is  the  domicile  of  the  owner. 
But  an  exception  to  the  rule  when  the  instruments  which  evidence  the 
right  of  the  owner  to  receive  the  indebtedness  which  constitutes  the 
"credits"  are  in  the  hands  of  an  agent  of  the  owner  for  the  purpose  of 
enabling  such  agent  to  transact  the  business  of  the  owner,  in  w^hich  busi- 
ness the  credits  constitute  as  it  w^ere,  the  subject-matter  or  stock  in  trade 
of  such  business.     Matzenbaugh  vs.  People,  194 — 108. 

A  fund  of  Insurance  Co.  is  subject  to  taxation  so  long  as  not  paid  put  before 
April  1,  notwithstanding  orders  to  beneficiaries  had  been  issued  against 
it,  prior  to  that  time.  Catholic  Knights  of  Illinois  vs.  Board  of  Review, 
198—441. 

Personal  property  is  not  subject  to  taxation  where  it  has  no  situs  in  this  State, 
cither  actual  or  constructive.     Maxwell  vs.  P.,  189 — 551. 

The  domicile  of  the  creditor  determines  situs  of  credit  for  purposes  of  taxation, 
and  if  he  is  non-resident  and  the  credits  are  not  kept  and  permanently 
employed  in  business  in  this  State  they  are  not  subject  to  taxation.  Hay- 
ward  vs.  Board  of  Review,  189 — 235. 

Loans  are  taxable  here  when  made  by  resident  in  other  states.  Scripps  vs. 
Board  of  Review,  183—283. 

The  residence  of  the  owner,  if  a  resident  of  this  State,  determines  where 
credits  are  taxable.     Goldgart  vs.  P..  lOG — 25. 

That  one  who  lived  in  New  York  and  iiad  no  agent  here,  came  here  once  in  a 
while  to  look  after  interests  wliich  he  had  in  this  State,  was  not  sufficient 
to  prove  his  residence  here  as  nuncr  of  credits,  or  situs  of  crciiUs  here. 
Goldgart  vs.  P.,  106—25. 

Credits  of  a  nnn  residrint,  held  and  c<ttit  rolled  licrc  by  an  agent,  nie  taxable 
here.     Goldgart  vs.  P.,  100—25. 


32 

This  does  not  contemplate  personal  property  which  is  passing  through  the  State 
or  is  there  for  temporary  puri)ose  only,  but  does  contemplate  a  boat  of 
which  the  home  port  is  here,  and  which  is  registered  and  put  up  here. 
Irvin  vs.  New  Orleans,  etc.,  R.  Co.,  94 — 105. 

Grain  in  warehouse  placed  there  by  agent,  wlio  bought  on  commission  for  prin- 
cipal, taxable  against  agent,  and  he  has  a  lien  under  Sec.  256  of  Revenue 
Act.     Walton  vs.  Westwood,  73—125. 

Where  one  whose  domicile  was  in  New  York  came  into  a  city  in  a  county  of 
this  State,  to  loan  money  on  real  estate  for  self  and  also  as  agent  for  his 
father,  his  uncle,  and  another,  and  so  continued  for  several  years,  and 
while  engaged  thus,  made  the  city  his  headquarters,  that  being  the  only 
business  he  had,  he  was  taxable  as  to  his  choses  in  action  as  a  resident  in 
this  State.     Board  of  Tazewell  County  vs.  Davenport,  40 — 197. 

A  person  need  not  be  a  citizen  of  the  State  or  domiciled  therein,  to  be  amen- 
able to  its  taxing  power.  Board  of  Tazewell  County  vs.  Davenport,  40 
—197. 

Bonds  deposited  with  the  Auditor  to  secure  redemption  of  bills  issued  by  the 
banks,   are  taxable.     Bank   vs.   County,   21 — 53. 

Where  a  father  gives  money  to  his  children  and  obtains  from  them  an  instru- 
ment by  which  they  agree  to  pay  interest  during  his  lifetime,  but  have  the 
right  to  give  their  notes  therefor,  which  notes  shall  be  added  to  the  prin- 
cipal sums  to  be  deducted  therewith  from  their  shares  in  the  estate  at  his 
death,  such  constitutes  an  advancement  and  is  not  taxable  in  the  hands 
of  the  father  as  a  loan.  It  is  proper  to  ask  for  injunction  in  court  of 
equity   to   restrain  collection   of   such   tax.     Duckett   vs.    Gerig,   223 — 284. 

A  butterfly  dam,  erected  by  Sanitary  District  of  Chicago  to  protect  people 
below  it  from  danger,  is  taxable  though  it  has  never  been  used,  is  of  no 
profit  and  has  no  mai'ket  value.     Sanitary  District   vs.  Young,   285 — 351. 

Money  and  credits  of  a  fraternal  beneficiary  society  are  taxable  the  same  as 
they  were  before  the  unconstitutional  amendment  of  1905  to  Sec.  2  of 
Revenue  Act,  exempting  moneys  of  such  societies  from  taxation.  People 
vs.  Mystic  Workers,  270 — 496. 

All  property  is  subject  to  taxation  unless  exempt  by  constitution  and  statutes 
passed  in  accordance  therewith.  First  Congregational  Church  vs.  Board 
of  Review,  254—220,  222. 

Net  receipts  of  an  insurance  company  are  personal  property  and  to  be  taxed 
the  same  as  other  property.  People  vs.  Cosmopolitan  Ins,  Co.,  246 — 442. 
Clause  2: 

An  executrix  who  pays  debts  of  her  deceased  out  of  funds  that  she  holds  as 
guardian,  and  then  in  her  personal  capacity  files  a  claim  against  the  estate 
for  the  amount,  does  not  thereby  subject  herself  to  a  tax  on  the  money 
thus  filed  claim  for,  as  if  her  own.  Estate  of  the  ward  should  have  been 
taxed  therefor.     Schaeffer  vs.  Ardery,  241 — 27. 

It  was  proper  to  tax  insurance  policies  in  the  hands  of  a  guardian  even  though 
the  money  thereon  was  not  due  until  sixty  days  after  proof  of  death,  and 
l^roof  had  not  yet  been  made,  on  the  theory  that  such  claim  comes  within 
meaning  of  credits,  being  money  due.  Cooper  vs.  Board  of  Review,  207 
—472. 


83 

Stock  in  a  foreign  corporation  is  subject  to  be  taxed  in  the  hands  of  a  resident 
owner,  though  the  corporation  has  paid  taxes  thereon  or  upon  its  property 
in  the  state  of  creation.  Greenleaf  vs.  Board  of  Review,  184—288;  Haw- 
ley  vs.  Maiden,  232,  U.   S.  1. 

Credits  are  taxable,  although  the  property  for  which  the  money  is  given  is  also 
taxed,  but  a  debtor  cannot  be  taxed  on  what  he  owes.  Goldgart  vs.  P., 
106—25. 

Where  the  term  of  a  lease  commenced  March  1,  and  the  rent  was  due  January 
1  following,  the  rent  was  not  taxable  until  the  latter  date,  for  rent  to 
become  due  is  not  taxable  apart  from  land.     Scully  vs.  P.,   104: — 349. 

The  State  may  tax  money  on  hand  on  April  1,  received  from  operation  of 
railroads  while  under  Federal  control,  by  virtue  of  the  Act  of  Congress 
providing  for  the  operation  and  control  of  railroads  enacted  as  a 
temporary  war  measure.  Wabash  R.  Co.  vs.  Board  of  Review,  288 — 159. 
Clause  4: 

This  clause  applies  to  capital  stock  of  a  corporation  incorporated  under  laws 
both  of  this  and  of  other  States.     Ohio,  etc.,  R.  Co.  vs.  Weber,  96—443. 

This  provision  applies  to  a  company  formed  by  the  consolidation  of  two  com- 
panies, one  chartered  here  and  other  by  another  State.  Quiney  Bridge  Co. 
vs.  Adams  County,  88 — 615. 

Where  a  corporation  is  formed  under  our  laws  by  consolidation  of  other  com- 
panies, and  where  one  of  constituent  companies  was  incorporated  under 
the  laws  of  this  State,  the  new  corporation  thus  formed  is  to  be  considered 
as  one  of  the  companies  "incorporated  under  the  laws  of  this  State," 
within  meaning  of  this  clause.     Ohio  R.  Co.  vs.  Weber,  96 — 443. 

The  exception  in  the  fourth  paragraph  of  this  section  of  Revenue  Act  is  uncon- 
stitutional as  contravening  the  rule  of  equality  set  forth  in  Sec.  1,  Art.  9, 
of  the  Constitution.  Consolidated  Coal  Co.  vs.  Miller,  236—149;  People 
(ex  rel.)  vs.  National  Box  Co.,  248—141,  145;  P.  vs.  Federal  Security 
Co.,  255—561. 
Since  the  amendment  of  1905  the  local  assessors  are  required  to  assess  the 
capital  stock  and  franchises  of  companies  organized  for  mercantile  or 
manufacturing  purposes  or  for  certain  other  purposes  enumerated  herein. 
Miller,  Watt  &  Co.  vs.  O'Connell,  251—260;  People  vs.  Federal  Security 
Co..   255 — 561. 

Property  exempt  from  taxation.]  Section  2".  All  property  de- 
scribed ill  this  section,  to  the  extent  herein  limited,  shall  be  exempt 
from  taxation,  that  is  to  say: 

First— All  lands  donated  by  the  United  States  for  school  pnr- 
poscs,  not  sold  or  leased ;  all  property  of  schools,  including  the  real 
estate  on  which  the  schools  are  located;  not  leased  by  such  schools 
or  otherwise  used  with  a  view  to  profit. 

Second — All  property  used  exclusively  for  rclij^nous  purposes, 
or  used  exclusively  for  school  and  religious  pur[)()ses  or  for  oipha- 
nages  and  not  leased  or  otherwise  used  with  a  view  to  profit. 

Third — All  lands  used  exchisively  as  graveyards  or  grounds  for 
burying  the  dead. 


34 

Fourth — All  unentered  government  lands;  all  public  buildings 
or  sti'uctures  oi'  Avhatsoever  kind,  and  the  contents  tliereof,  and  the 
land  on  which  the  same  are  located  belonging  to  the  United  States. 

Fil'th — All  property  oI  every  kind  belonging  to  the  State  of 
Illinois. 

Sixth — All  property  belonging  to  any  county,  village,  or  city 
used  exclusively  for  the  maintenance  of  the  poor;  all  swamp  or 
overflowed  lands  belonging  to  any  county,  so  long  as  the  same  re- 
main unsold  by  such  county ;  all  public  buildings  belonging  to  any 
county,  township,  city  or  incorporated  town,  with  the  ground  on 
which  .such  buildings  are  erected;  all  property  owned  by  any  city 
or  village  located  within  the  incorporated  limits  thereof;  except 
as  heretofore  been  leased  or  may  hereafter  be  leased  by  such  city 
or  village  to  lessees  who  are  bound  under  the  terms  of  the  lease 
to  pay  the  taxes  on  such  property.  All  property  owned  by  any  city 
or  village  located  outside  the  incorporated  limits  thereof  but  with- 
in the  same  county  when  used  for  the  purposes  of  a  tuberculosis 
sanitarium,  farm  colony  in  connection  with  a  house  of  correction, 
or  nursery,  garden  or  farm  for  the  growing  of  shrubs,  trees,  flow- 
ers, vegetables  and  plants  for  use  in  beautifying,  maintaining  and 
operating,  play  grounds,  parks,  parkways,  public  grounds,  build- 
ings and  institutions  owned  or  controlled  by  such  city  or  village ; 
and  all  property  owned  by  any  city  or  village  outside  of  the  cor- 
porate limits  of  same  used  exclusively  for  municipal  purposes. 

Seventh — All  property  of  institutions  of  public  charity,  all 
property  of  beneficent  and  charitable  organizations,  whether  in- 
corporated in  this  or  in  any  other  State  of  the  United  States  and 
all  property  of  old  people's  homes  when  such  property  is  actually 
and  exclusively  used  for  such  charitable  or  beneficent  purposes, 
and  not  leased  or  otherwise  used  with  a  view  to  profit;  and  all  free 
public  libraries. 

Eighth — All  fire  engine  [s]  or  other  implements  used  for  the  ex- 
tinguishment of  fires,  with  the  buildings  used  exclusively  for  the 
safe  keeping  thereof,  and  the  lot  of  reasonable  size  on  which  the 
building  is  located,  when  belonging  to  any  city,  village  or  town. 

Ninth — All  market  houses,  public  squares  or  other  public 
grounds  used  exclusively  for  public  purposes ;  all  works,  machinery 
and  fixtures  belonging  exclusively  to  any  town,  village  or  city,  used 
exclusively  for  conveying  water  to  such  town,  village  or  city;  all 
works,  machinery  and  fixtures  of  drainage  districts,  when  used  ex- 
clusively for  pumping  water  from  the  ditches  and  drains  of  such 
district  for  drainage  purposes. 


35 

Teuth — All  property  which  may  be  used  exclusively  by 
societies  for  agricultural,  horticultural,  mechanical  and  philoso- 
phical purposes,  and  not  for  pecuniary  profit. 

[As   amended  by   an   act   approved   June   28,    1919,   L.    1919, 

p.  770.] 

a.    In  general: 

Statute  in  force  on  first  day  of  April  determines  whetlier  property  is  exempt 
though  petition  is  not  considered  by  Board  of  Eeview  until  after  July  1, 
when  new  law  went  into  effect,  as  lieu  for  taxes  attaches  to  real  estate 
on  first  day  of  April.  People  vs.  Logan  Square  Presbyterian  Church, 
249—9. 

Revenue  Act  of  1909  exempting  property  from  taxation  docs  not  nave  retro- 
spective  operation.     People   vs.   Deutsche   Gemeinde,   249 — 132. 

Equity  will  enjoin  the  collection  of  a  tax  upon  property  which  is  exempt 
from   taxation.     Moline   Water   Power    Co.   vs.    Cox,   252 — 348. 

One  claiming  exemption  must  clearly  show  that  the  property  is  within  the 
statute.  Board  of  Directors  vs.  Board  of  Review,  248 — 590,  595;  Church 
vs.  Board  of  Review,  254 — 220. 

Party  claiming  tax  exemption  must  state  facts  and  not  mere  conclusions,  and 
the  taxing  authorities  must  decide  question  of  exemption  from  facts 
stated.     People   vs.   Deutsche    Gemeinde.    249 — 132. 

Statutes  exempting  property  from  taxation  will  not  be  extended  by  judicial 
construction.     Board   of    Directors    vs.    Board    of    Review,    248 — 590,    594; 
Church  vs.  Board  of  Review,  254^220. 
Clause  1: 

I'rovision  of  clause  1,  exempting  from  taxation  property  of  schools,  is  invalid. 
Peojjle  vs.  Deutsche   Gemeinde,  249 — 132. 

(Before  the  amendment  of  1909  Clause  1  was  thus  worded:  "First — All  lands 
donated  by  the  United  States  for  school  purposes,  not  sold  or  leased;  all 
public  school  houses;  all  property  of  institutions  of  learning,  including 
the  real  estate  on  which  the  institutions  are  located,  not  leased  by  such 
institutions  or  otherwise  used  with  a  view  to  profit."  The  following  de- 
cisions dealt  with  Clause  1  as  thus  worded:) 

The  term  "jiublic  school-house"  (under  Act  of  February  12,  1853,  Sec.  3;  2 
Scates,  1030,  cd.  1858),  is  confined  to  buildings,  the  title  and  control  of 
whicli  are  vested  in  school  directors.  Pace  vs.  County  Commissioners  of 
Jefferson  County,  20—644, 

I.;ind8  of  a  female  seminary  in  one  common  inclosure,  actually  used  for  school 
grounds,  gardens,  orchards,  woodlands  for  fuel,  and  pasturage  of  stock 
used  in  carrying  on  the  institution,  arc  exempt,  but  not  a  tract  outside  the 
common   inclosure.     Monticello   Female   Seminary   vs.   P.,   lOG — 398. 

A  medical  school,  such  as  the  Chicago  I'olicliiiic,  not  conducted  with  a  view  to 
profit,  would  come  within  the  definition  of  an  iiistitnfion  of  learning. 
Board  of  Review  vs.  Chicago  Policlinic,  233-208. 

I'rnof  that  property  belonged  to  an  institution  of  learning  was  not  enough  to 
exempt  it  from  taxation,  btit  it  must  have  been  shown  that  it  was  not 
employed  with  a  view  to  profit.  Monticello  Seminary  vs.  Board  of  Re- 
view, 242—477. 


36 

After  payment  of  all  expenses  of  the  school,  a  surplus  which  furnished  a  means 
of  livelihood  to  the  owners  of  the  property,  was  held  not  exempt  from 
taxation.     Montgomery  vs.  Wyman,  130 — 17. 

This  section  exempts  institutions  of  learning  from  taxation.  Any  school  not 
conducted  for  profit,  which  gives  courses  of  study  not  afforded  by  and  of 
higher  grade  than  taught  in  the  public  school  system,  even  though  it  also 
gives  the  elementary  studies,  and  even  though  the  majority  of  the  students 
avail  themselves  only  of  the  lower  grade  of  studies,  may  be  considered 
an  institution  of  learning.  But  the  mere  fact  that  it  was  a  school  not  for 
profit  would  not  exempt  it;  it  must  be  a  public  school.  People  vs.  St. 
Francis  Academy,  233 — 26. 

A  petition  to  prevent  collection  of  tax  on  property  which  was  claimed  exempt 
because  used  for  educational  purposes,  must  show  either  that  it  was  a 
public  school  house,  or  an  institution  of  learning.  McCullough  vs.  Board 
of  Eeview,  183—375. 

Institution  of  learning  is  one  for  purpose  of  higher  education.  McCullough  vs. 
Board  of  Eeview,  183—376. 

Where  title  was  in  the  Catholic  Bishop  for  the  use  of  the  congregation  and 
was  used  by  an  institution  of  learning  as  playground  for  scholars,  the 
title  to  which  was  not  in  the  school  nor  in  any  person  who  held  title  for 
the  school,  it  was  not  exempt,  for  it  must  be  held  by  the  institution  or 
in  its  name  by  some  one  authorized  to  hold  title  for  it.  McCullough  vs. 
Board  of  Eeview,  186—17. 

Land  is  subject  to  taxation  notwithstanding  it  belongs  to  institution  of  learn- 
ing, where  buildings  or  institutions  are  not  located  upon  it,  and  it  is  not 
used  exclusively  for  interests  of  corporation.  Presbyterian  Theological 
Seminary  vs.  P.,  101 — 578. 

A  library  association  rented  for  profit  is  not  an  institution   of  learning  nor 
does  it  fall  within  any  of  the  exemptions  of  this  section.     P.  vs.  Peoria 
Mercantile  Library  Associations,   157 — 369    (1895). 
Clause  2: 

A  religious  publishing  society  authorized  to  establish  and  aid  Sunday  schools, 
supply  Sunday  school  literature  and  otherwise  promote  Sunday  school 
education  and  to  publish  and  sell  religious  tracts  and  books  for  use  in 
Sunday  school  in  view  of  this  section  and  Sec.  7  is  exempt  from  a  personal 
property  tax  on  such  books  and  supplies,  where  the  primary  purpose  of 
the  business  is  that  of  religious  instruction  and  where  profits  of  business 
are  used  for  that  purpose.  Cong.  Pub.  Society  vs.  Board  of  Eeview,  290 
—108. 

Provision  of  clause  2,  Act  of  1909,  exempting  property  used  exclusively  for 
school  and  religious  purposes  is  valid.  People  vs.  Deutsche  Gemeinde, 
249—132. 

Property  held  by  religious  corporation  under  a  contract  for  a  deed  is  not 
exempt.     People  vs.  Logan  Square  Presbyterian  Church,  249 — 11. 

Credits  consisting  of  bonds  and  notes  belonging  to  a  school  and  representing 
money  derived  from  income  of  school  are  not  exempt  though  it  is  stipu- 
lated they  arc  to  be  used  for  maintenance  of  school.  Monticello  Seminary 
vs.  Board  of  Eeview,  249—481. 

Funds  donated  to  school  to  establish  free  scholarships  are  exempt.  Monticello 
Seminary  vs.  Board  of  Eeview,  249 — 481. 


37 

A  parsonage  is  not  exempt  from  taxation  under  laws  of  1909.  First  Cong. 
Church  vs.  Board  of  Keview,  254—220,  221. 

[Before  the  amendment  of  1909,  clause  2  was  thus  worded:  "Second — All 
church  property  actually  and  exclusively  used  for  public  worship  and  all 
parsonages  or  residences  actually  and  exclusively  used  by  persons  devoting 
their  entire  time  to  church  work,  when  the  said  buildings  and  the  land 
on  which  said  buildings  are  located  (said  land  to  be  of  reasonable  size 
for  the  location  of  said  buildings)  are  owned  by  the  congregation  or  the 
church  authorities  and  not  used  for  pecuniary  profit."  The  following 
decisions  dealt  with  clause  2  as  thus  worded:] 

So  long  as  a  building  is  used  for  public  worship,  it  matters  not  that  it  is  used 
also  for  other  purposes  non-secular,  in  aid  of  the  main  purpose,  but  where 
a  building  is  separated  from  the  one  w'here  public  worship  is  had,  by  an 
alley  and  is  used  for  Sunday  school,  social  gatherijigs,  and  for  janitor's 
rooms,  it  is  taxable.     In  re  Walker,  200 — 566. 

That  land  may  be  exempt  from  taxation  under  this  clause  it  must  be  used  by  a 
distinct  congregation  for  public  worship  and  conveyed  for  that  purpose  to 
the  church.     P.  vs.  Watseka  Camp-meeting  Association,   160' — 576    (1896). 

Title  to  property  must  be  in  religious  corporation  or  church  society  as  a  body, 
and  must  be  actually  and  exclusively  used  for  public  worship  and  congre- 
gation must  be  organized,  to  entitle  it  to  exemption.  Private  property 
used  for  church  purposes  is  not  exempt.  Dedication  of  property  is  im- 
material.    P.  vs.  Anderson,  117 — 50. 

M'here  a  building  erected  for  church  purposes  is  partly  rented  out  for  business 
I>urposes,  it  is  liable  to  taxation.  First  M.  E.  Church  vs.  Chicago,  26 
—482. 

I';nsonages   or   residences   actually   and   exclusively   used   by   persons   devoting 
their  whole  time  to  religious  work  are  not  exempt,  as  such  property  itself 
is  thereby  used  for  secular  purjjoses.     People  vs.  First  Cong.  Church,  232 
—158. 
Clause  3: 

Lands  owned  ]>\  cemetery  company  are  not  exempt  where  they  are  separalcil 
from  cemetery  by  highway,  and  not  used  as  cemetery,  notwithstanding 
they  are  platted  as  a  cemetery'.     P.  vs.  Graceland  Cemetery  Co.,  86 — 336. 

The  exemption  does  not  extend  to  separate  lot  used  for  office  and  dwelling  of 
custodian    of   V)urial    grounds   adjoining.     Bloomingtoii    Cemetery    Associa- 
tion vs.  P.,  170— ;'.7!». 
Clause  5: 

Illinois  University  lauds  are  exenij)t  from  taxation,  as  liiey  are  propcMty  of 
State.  Board  of  Illinois  Industrial  I'ui vctsity  vs.  (Jliainpaign  County,  76 
—184;  Same  vs.  P.,  76—187. 

]{>•:{]  estate  acquired  on  foreclosure  of  mortgage  ti>  secure  loan  of  school  funds 
is   exempt   from    taxation,   as   th;it   belongs   to   the   St.'ite.     City    of   Chicago 
vs.  P.,  80—384. 
Clause  6: 

Land  dedicated  to  trustees  of  (own  "for  the  henedf  of  the  owners  of  lots  front- 
ing on  the  same''  is  subject  to  taxation  and  special  assessment,  as  that  is 
private   property.     McChesney   vs.   P.,   99—216. 

.\  follbridge  owned  and  operated  by  a  city  for  its  own  benefit,  and  located 
beyond  the  limits  of  such  city,  and  in  an  adjoining  town,  is  not  exempt. 
In    re   Swigert,   123—267. 


U)6117 


38 

• 

Whore  .'i  city  obtains  property  in  return  for  money  which  a  city  treasurer  had 
appropriated  to  his  own  use,  though  this  money  had  been  raised  by  tax- 
ation, the  property  is  not  exempt  from  taxation.  P.  vs.  City  of  Chicago, 
124—636. 

Swamp  lands  in  the  hands  of  a  county  are  not  taxable.     Piatt  vs.   Goo  dell, 
97—84. 
Clause  7: 

See  clause  2.  supra,  Cong.  I'ub.  Society  vs.  Board  of  Review,  where  this  section 
was  considered  in  connection  with  Sec.  2,  and  in  that  case  the  question 
of  a  charity  is  discussed. 

The  Masonic  Home  of  the  Grand  Lodge  of  Mason  of  Illinois,  together  with 
the  land  used  for  its  maintenance,  is  exempt  as  the  property  of  a  public 
charity,  and  the  fact  there  is  a  charge  on  the  property  in  the  nature  of 
an  incumbrance  is  not  material.  Grand  Lodge  vs.  Board  of  Review, 
281—480. 

Trust  fund  held  by  directors  appointed  under  city  ordinance  declaring  the 
establishment  of  free  public  library  to  be  erected  with  income  from  fund 
in  future  not  within  exemption  in  favor  of  "all  free  public  libraries" 
until  library  is  established.  Board  of  Directors  vs.  Board  of  Review, 
248—590. 

A  hospital  which  treats  all  its  patients  alike,  and  charges  no  fee  where  the 
patient  is  unable  to  pay,  and  a  graduated  fee  according  to  ability  to  pay, 
but  in  no  case  makes  any  profit;  is  open  to  all  without  distinction  as  to 
race,  religion  or  color;  and  is  maintained  by  voluntary  contributions  of 
charitably  inclined  persons,  is  exempt  from  taxation.  German  Hospital 
vs.  Board  of  Review,  233 — 246;  Board  of  Review  vs.  Chicago  Policlinic, 
233—268. 

A  hospital  not  owned  by  the  State  or  any  municipal  corporation,  but  which  is 
open  to  all  persons,  regardless  of  creed,  race  or  financial  ability,  except 
that  persons  having  contagious  diseases  are  not  received,  is  a  public 
charity  and  so  exempt  from  taxation.  Sisters  of  St.  Francis  vs.  Board  of 
Review,  231—317. 

In  order  to  be  exempt  from  taxation  the  property  must  not  only  be  devoted  to 
charitable  purposes,  but  the  institution  owning  it  must  be  one  organized 
for  charitable  piirposes  and  not  for  pecuniary  profit.  People  vs.  Ravens- 
wood  Hospital,  238—137. 

A  fraternal  benefit  society  whose  money  is  derived  from  assessments  upon  its 
members,  is  not  a  charitable  institution,  entitled  to  be  exempted  from  tax- 
ation.    Catholic  Knights  of  Illinois  vs.  Board  of  Review,  198 — 411. 

Property  of  Y.  M.  C.  A.  which  is  leased  for  jjrofit  is  not  exempt  from  taxation. 
P.  vs.  y.  M.  C.  A.  of  Peoria,  157—403   (1895). 

The  mere  fact  that  an  institution  is  a  hospital,  without  proof  that  it  is  or- 
ganized and  conducted  for  charitable  purposes,  does  not  entitle  it  to 
exemption.     P.  vs.  Wabash  R.  Co.,  138—85   (1891). 

This  clause  refers  only  to  charities  created  by  the  laws  of  this  State.  A  for- 
eign corporation  "for  the  disseminating  moral  and  religious  instruction, 
and  other  charities,  among  sailors  and  laborers  doing  business  on  Western 
water.s, "  was  not  exempt.  People  vs.  Seaman's  Friend  Society,  87 — 246. 
Clause  9: 

A  park  and  playground  dedicated  by  the  owner  of  land,  in  platting  a  sub- 


39 

division,  "to  the  use  of  occupants  of  said  sub-division,"  are  not  exempt 
as  public  grounds  even  though  plat  is  accepted  bj^  the  cit3^  People  vs. 
Eicketts,  248 — 128. 

The  occasional  unauthorized  use  of  public  park  by  private  persons  to  conduct 
automobile  races,  at  which  they  charge  an  admission  to  persons  willing 
to  pay  but  not  excluding  other  persons  from  the  park,  does  not  deprive 
public  of  right  to  have  park  exempt.  Petition  of  City  of  Robinson,  281 
—429. 

[Before  the  amondmout  of  1919,  clause  9  was  thus  worded:  "All  market  houses, 
public  squares  or  other  pubUc  grounds  used  exclusively  for  public  pur- 
poses; all  works,  machinery  and  fixtures  belonging  exclusively  to  any 
town,  village  or  city,  used  exclusively  for  conveying  water  to  such  town, 
village  or  city. ' '  The  following  decisions  dealt  with  clause  9  as  thus 
worded:] 

Personal  property  of  drainage  district,  consisting  of  steam  boiler,  engine  and 
machinery  located  in  district  and  used  to  carry  on  business  of  district  is 
not  exempt.  Nutwood  Drain.  &  Levee  Dist.  vs.  Board  of  Review,  255 
—447,  448. 

• '  Public  grounds ' '  refers  solely  to  grounds  which  are  open  for  the  designated 
use  of  the  general  public.  The  Sanitary  District's  channels  cannot  be  said 
to  come  within  that  definition,  and  so  are  taxable.  Sanitary  District  vs. 
Martin,  173—247;  Same  vs.  Giflford,  257—424;  Same  vs.  Board  of  Review, 
258—316. 

Under  the  Constitution  authorizing  the  legislature  to  exempt  property  of 
municipal  corporations,  providing  it  is  by  general  law,  and  the  act  of 
legislature  thereunder  exempting  "all  market  houses,  public  squares  or 
other  public  grounds  used  exclusively  for  public  purposes,"  lands  within 
the  district,  included  within  the  channel  and  right  of  way  and  devoted 
exclusively  to  the  pui-pose  of  drainage  and  carrying  off  the  sewage  of  the 
district,  are  exempt  from  taxation;  but  water  power,  dams,  docks  and  such 
property  located  outside  the  Sanitarj^  District  are  subject  to  taxation 
where  located.  Where  the  Sanitary  District  owns  a  single  tract  of  land 
which  has  been  assessed  as  a  whole  and  leases  a  part  of  it,  the  district 
.should  make  known  what  portion  is  used  for  public  purposes,  and  failing 
80  to  do,  the  tax  will  stand,  though  part  of  property  exempt,  or,  if  pos- 
.sible,  an  apportionment  should  be  made.  Sanitary  District  vs.  Hanberg, 
220—480. 
Clause  10: 

I  lion  ai>[>lication  by  collector  for  judgnu-nt  against  land  for  taxes  of  non- 
exempt  property,  the  decision  of  board  of  supervisors  that  property  of 
fair  association  is  exempt  from  taxation,  is  not  })inilin<]f  on  owner.  Peoria 
Fair  Association  vs.  I'.,  Ill — 559. 

1  liis  section,  as  amended  in  1909,  includes  "iuccrpuratcd  towns"  within  the 
term  "incorporated  village."  Under  it  the  county  clerk  must  ascertain 
which  taxing  district  or  municipality  has  the  highest  aggregate  per  cent 
of  tax  levies.  lie  thereupon  reduces  this  to  3  per  cent,  and  thereby  fixes 
tlic  county  rate  and  certain  other  rates.  The  county  rate  so  fixed  must 
apply  throughout  the  county  and  the  rates  for  the  other  taxing  districts 
must  apply  uniformly  throughout  such  districts.  Cicero  vs.  Joseph  Haas, 
244—551. 


40 

Tlie  ameiulmcut  of  1909  is  not  a  special  tax,  even  if  it  does  amount  to  a  regu- 
lation of  county  or  township  affairs,  because  the  different  limitations  in 
the  act  are  based  solely  on  population,  and  classification  by  population 
may  be  valid  if  the  number  of  inhabitants  creates  substantial  differences 
concerning  the  subject  of  the  legislation.     Booth  vs.   Opel,  244 — 317. 

All  public  property  used  jointly,  but  exclusively,  for  public  purposes  and  by 
societies  for  agricultural,  horticultural,  mechanical  and  philosophical  pur- 
poses and  not  for  pecuniary  profit  is  exempt.  Petition  of  City  of  Eobin- 
son,  281—429. 

Rules  for  valuing  personal  property,  etc.]  Section  3.  Per- 
sonal property  shall  be  valued  as  follows: 

First:  All  personal  property,  except  as  herein  otherwise  di- 
rected, shall  be  valued  at  its  fair  cash  value. 

Second:  Every  credit  for  a  sum  certain,  payable  either  in 
money  or  labor,  shall  be  valued  at  a  fair  cash  value,  for  the  sum  so 
payable  if  for  any  article  of  property,  or  for  labor  or  services  of 
any  kind,  it  shall  be  valued  at  the  current  price  of  such  property, 
labor  or  service. 

Third:  Annuities  and  royalties  shall  be  valued  at  their  then 
present  value. 

Fourth:     ^The  capital  stock-  of  all  companies  and  associations 
now  or  hereafter  created  under  the  laws  of  this  state,^*  except^ 
companies   and   associations   organized   for   purely   manufacturing 
and  mercantile  purposes  or  for  either  of  such  purposes,*  or  for  the 
mining  and  sale  of  coal,  or  for  printing,  or  for  the  publishing  of 
newspapers,  or  for  the  improving  and  breeding  of  stock,  shall  be 
so  valued  by  the  State  Board  of  Equalization  (Tax  Commission)^ 
as  to  ascertain  and  determine  respectively,  the  fair  cash  value  of 
such  capital  stock,  including  the  franchise  over  and  above  the  as- 
sessed value  of  the  tangible  property  of  such  company  or  associa- 
tion, such  board  shall  adopt  such  rules  and  principles  for  ascer- 
taining the  fair  cash  value  of  such  capital  stock  as  to  it  may  seem 
equitable  and  just,  and  such  rules  and  principles  when  so  adopted, 
if  not  inconsistent  with  this  act,  shall  be  as  binding  and  of  the 
same  effect  as  if  contained  in  this  act,  subject,  however,  to  such 
change,  alteration  or  amendment  as  may  be  found  from  time  to 
time,  to  be  necessary  by  said  board;  Provided,'^  that  in  all  cases 
where  the  tangible  property  or  capital  stock  of  any  company  or 
association  is  assessed  under  this  act,  the  shares  of  capital  stock  of 
such  company  or  association  shall  not  be  assessed  or  taxed  in  this 
State.  This  clause  shall  not  apply  to  the  capital  stock,  or  shares  of 
capital  stock  of  banks  organized  under  the  general  banking  laws 
of  this  State  or  under  any  special  charter  heretofore  granted  by 


41 

the  Legislature  of  this  State.     [As  amended  by  act  in  force  July  1, 
1905.  L.  1905,  p.  353.] 

Clause  1: 
Moneys,  mortgages,  bonds  and  securities  should  be  valued  the  same  as  other 

property.     First  National  Bank  vs.   Holmes,   2'46 — 362. 
State  tax  against  the  property  of  the  Illinois  Central  Kailroad  Company  must 
be  assessed  on  the  same  proportion  of  full  cash  value  as  other  owners  arc 
a.ssessed.     People  vs.  Illinois  Central  E.  Co.,  273 — 220. 
Clause  4: 
Under  ir^ec.  25  of  Tax  Commission  Law   all   powers  and   duties   now   conferred 
or  imposed  upbu  the  State  Board  of  Equalization  in  relation  to  the  assess- 
ment  of  property  for  taxation   shall  be  transferred  to  and  exercised  and 
performed  by  the  State   Tax  Commission. 
1.     In  general: 
Sec.  27  must  be  read  iu  connection  with  Sec.  3,  and  means  only  tangible  prop- 
erty may  be  assessed  by  assessor.     Central  Illinois  Public  Service  Co.  vs. 
Swartz,  284—108. 
Clause  4,  Sec.  3,  by  giving  the  State  Board  of  Equalization  power  to  set  out 
mode  of  ascertaining  value  of  capital  stock,  does  not  violate  Sec.  1,  Art  9, 
nor  Sees.  9  and  10  of  the  Constitution.     Coal  Co.  vs.  Finlen,  124 — 666;  La 
Salle  Co.  vs.  Donoghue,   127 — 27;   Porter  vs.  E.  Co.,   76 — 561;   Gas  Co.  vs. 
Higby,  134 — 557;  Ottawa  Glass  Co.  vs.  McCaleb,  81—556. 
The  power  given  the  State  Board  of  Equalization  to  make  rules  for  assessment 
of  capital  stock  of  corporations  is  not  an  unconstitutional  delegation   of 
l(>gislative  power.     Porter  vs.  Eockford,  etc.,  E.   Co.,  76 — 561;   E.   Co.   vs. 
Eaymond,  97—212. 
Not  unconstitutional  under  Sec.  1  of  Art.  9,  as  the  provision  is  uniform  as  to 
all  of  the  same  class.     Nor  is  it  a  violation  of  Sees.  9  and  10  of  Art.  9  of 
the  Constitution,  because  the  State  Board  only  makes  valuation  and  leaves 
the  actual  levy  of  taxes  to  the  municipalities.     Hub  vs.  Hanbcrg,  211 — 43. 
-Vii  assessment  by  the  State  Board  on  the  equalized  value  of  the  capital  stock, 
where  a  tax  had  already  been  levied  on  the  equalized  value  of  the  tangible 
property,  is   not  double  taxation.     Danville   Mfg.   Co.   vs.  Parks.   88 — 463. 
Capital  stock  and  franchise  of  corporation  are  to  be  treated  as  personal  prop- 
erty under  statute,  and  a  tax  thereon  is  not  a  lien  on  real  property  of  the 
company.     Belleville  Nail  Co.  vs.  P.,  98—399. 
That  local  assessors  have  assessed  property  which  the  statute  commands  them 
to  assess  at  its  fair  cash  value  at  one-third  its  cash  value  is  no  reason  why 
assessment  of  railroad  property  by  the  State  Board  of  Equalization  at  its 
full  cash  value  should  be  cut  down,  for  if  any  wrong  was  done,   it   was 
done  by  the  town   assessors  and   not   the  State  Board.     Illinois,   etc.,  E. 
and  C.  Co.  vs.  Stookey,  122—358. 
Where  an  assessment  shows  a  very  great  <lisparity  and  discrimination,  wliicli 
could  not  reasonably  have  arisen  from  an   error  of  judgment,  courts  will 
relieve  against  the  violation   of  constitutional  rule  of  uniformity  of  tax- 
ation.    Poople  vs.  K.  &  H.  Bridge  Co.,  287—246;  Raymond  vs.  Trac.  Co., 
207— r.  S.  20. 
2.     What  is  capital  stock? 
The  value  of  the  stock  and  franchise  of  a  corporation  may  be  properly  arrived 


42 

at  by  adding  to  the  value  of  the  stock  the  debts  of  the  corporation,  and 
deducting  the  value  of  its  tangible  property.  Ottawa  Glass  Co.  vs.  Mc- 
Caleb,  81—556. 

Capital  stock  means  all  property  of  corporation,  whether  tangible  or  intangible, 
and  deduction  of  tangible  property  is  required  merely  to  avoid  double 
taxation.     Pacific  Hotel  Co,  vs.  Licb,  83—602. 

In  distinction  from  terms  "railroad  track,"  "rolling  stock,"  etc.,  "capital 
stock"  means  all  property  and  rights  of  corporation  of  every  kind  and 
nature,  wherever  located.  To  this  end  the  State  Board  of  Equalization 
adopted  a  rule  for  the  assessment  of  the  capital  stock  of  corporations, 
that  the  value  of  all  the  shares  of  stock,  and  the  value  of  all  the  debt 
(excluding  debt  for  current  expenses)  be  added  together,  to  ascertain  the 
fair  cash  value  of  the  "capital  stock."  or  entire  property  (including 
franchise)  of  the  corporation,  and  from  this  sum  there  be  deducted  the 
amount  of  the  value  of  all  tangible  property,  and  that  the  remainder 
should  bo  taken  as  the  fair  cash  value  of  the  "capital  stock."  Ohio,  etc., 
E.  Co.  vs.  Weber,  96 — 443;  State  Board  of  Equalization  vs.  People,  191 
—549. 

A  corporation  is  liable  to  be  taxed  in  State  of  domicile  upon  all  its  property 
which  is  of  such  nature  as  to  be  taxable  at  residence  of  owner,  and  where 
it  is  a  consolidated  company,  formed  by  a  consolidation  of  a  corporation  in 
Illinois  with  one  in  Iowa,  both  formed  for  the  construction  of  a  bridge 
across  the  Mississippi  Eiver,  being  a  corporation  of  this  State,  it  is  to  be 
treated  as  domiciled  here,  and  so  would  be  here  taxable  on  all  its  capital 
stock.     Keokuk  Bridge  Co.  vs.  P.,  161—142. 

The  capital  stock  of  a  corporation  embraces  all  the  property  belonging  to  the 
corporation,  including  all  rights,  corporate  franchises,  contracts,  privileges, 
good  will  and  everything  of  value,  tangible  or  intangible,  not  in  separate 
parcels  but  as  a  homogeneous  unit,  and  the  term  is  not  limited  to  shares 
of  stock  owned  by  shareholders.  Central  Illinois  Public  Service  Co.  vs. 
Swartz,  284—109. 
2a.     Under  the  laws  of  this  State: 

Although  the  legislature  has  the  power  to  impose  taxation  on  a  foreign  cor- 
poration, to  whatever  extent  it  may  choose  in  its  discretion,  as  the  con- 
dition upon  which  the  corporation  shall  be  allowed  to  exercise  its  fran- 
chises and  privileges  in  the  State,  it  has  not  empowered  the  State  Board 
of  Equalization  to  assess  the  capital  stock  of  foreign  corporations.  Un- 
til proper  legislation,  the  tax  on  foreign  corporations  is  confined  to  its 
tangible  property.  W.  U.  Telegraph  Co.  vs.  Lieb,  76 — 172. 
3.     Exception. 

Prior  to  Act  of  1875  no  distinction  was  made  in  revenue  cases  between  rail- 
way companies  and  manufacturing  companies,  but  they  were  all  assessed 
by  the  State  Board  of  Equalization.  Danville  Manuf.  Co.  vs.  Parks,  88 
—463. 

Clause  4  valid  in  spite  of  this  exception.  Coal  Co.  vs.  Finlen,  124 — 666; 
Stirling  Gas  Co.  vs.  Higby,  134—557. 

Gas  companies  fall  within  the  exception  under  this  section,  and  are  taxable 
under  Sees.  32  and  33  of  Eevenue  Act,  which  require  the  capital  stock  to 
be  assessed.  The  exception  of  certain  companies  does  not  violate  Sec.  1, 
Art.  9,  of  the  State  Constitution,  as  the  legislature  may  well  classify  the 
different  companies.     O.  G.  L.  and  C.  Co.  vs.  Downey,  127 — 201. 


it 

The  statute,  Sees.  32  and  33  of  Eevenue  Act,  requires  the  assessment  by  the 
local  assessor  of  all  corporations  in  the  exception  to  Clause  4,  Sec.  3.  The 
others  arc  assessed  by  the  State  Board  and  not  the  local  assessor.  Hub 
vs.  Hanberg,  211 — 43. 

The  State  Board  of  Equalization,  and  not  the  local  assessor,  must  assess  capital 
stock  of  life  insurance  companies.     P.  vs.  Ward,  105 — 620. 

Revenue  law  as  changed  since  amendment  of  1905  requires  the  local  assessors 
to  assess  capital  stock  and  franchises  of  companies  organized  for  mer- 
cantile or  manufacturing  purposes  or  for  certain  other  purposes  enumer- 
ated therein,  while  the  capital  stock  and  franchises  of  other  companies 
must  be  assessed  by  State  Board  of  Equalization  (Tax  Commission).  P. 
vs.  Lewy  Bros.  Co.,  250—613;  Miller  &  Co.  vs.  0 'Connell,  251—260;  P. 
vs.  Federal  Security  Co.,  255—261. 

If  main  purpose  for  which  a  telephone  company  is  organized  is  construction 
operation  and  maintenance  of  telephone  lines  and  exchanges,  its  fran- 
chise is  not  assessable  by  the  local  assessor,  even  though  one  of  its  de- 
clared objects  of  organization  is  the  manufacture  and  sale  of  telephones 
and  telephone  apparatus.     Central  Union  Tel.  Co.  vs.  Onken,  271 — 638. 

4.  Purely  manufacturing  and  mercantile  corporations: 

A  corporation  organized  to  buy  and  sell  stocks  and  bonds  of  other  companies 
and  to  guarantee  such  stocks  and  bonds  is  a  mercantile  corporation.  Peo- 
ple vs.  Federal  Security  Co.,  255 — 561. 

Corporation  organized  to  manufacture  and  deal  in  crushed  stone,  lime  and 
cement  is  organized  for  manufacturing  purposes  though  it  has  power  un- 
der its  charter  to  build  roads  composed  of  sand,  gravel  and  dirt.  Dolese 
&  Shepard  Co.  vs.  O 'Connell,  257—43,  44. 

A  corporation  organized  to  manufacture  and  sell  bakers'  goods  is  a  manufac- 
facturing  and  mercantile  corporation.  H.  H.  Kohlsaat  &  Co.,  vs.  Federal 
Security  Co.,  254 — 561. 

Where  corporation's  charter  designates  as  one  of  its  corporate  purposes  "feed- 
ing and  dealing  in  cattle  and  other  live  stock,"  it  is  not  a  "purely  manu- 
facturing" purpose  and  therefore  its  capital  stock  was  to  be  valued  by 
State  Board.     Distilling  Co.  vs.  P.,  161—101. 

Where  corporation  is  chartered  "to  furnish  light,  heat  and  power  for  pub- 
lic and  private  uses,"  it  is  not  a  "purely  manufacturing"  corporation 
and  so  is  to  be  valued  by  State  Board  of  Equalization.  Evanston  Elec- 
tric Co.  vs.  Kochersperger,  175 — 27. 

5.  Valued  by  State  Board  of  Equalization   (Tax  Commission) : 

I'nder  this  clause  the  franchise  of  a  corporation,  e.\cei)tiiig  certain  companies 
named,  cannot  be  assessed  for  taxation  by  the  local  assessor  but  the  fair 
cash  value  of  the  capital  stock,  including  franchise  and  subtracting  the 
tangible  property  assessed  by  local  assessor,  is  to  be  assessed  by  State 
Board.     Central   111.   Public   Service   Co.   vs.   Swartz,    284—108. 

The  State  Board  of  Equalization  may  assess  the  capital  stock  of  a  corporation 
in  the  hands  of  the  corporation,  leaving  it  to  deduct  such  tax  from  the 
dividends.  This  did  not  violate  the  rule  that  all  property  bo  taxed  accord- 
ing to  its  value.     Ottawa  Glass  Co.  vs.  McCaleb,  81 — 556. 

State  Board  of  P^qualizaton  docs  not  act  as  a  board  of  review  in  assessing  cap- 
ital stock,  but  as  original  assessor.     Pacific  Hotel  Co.  vs.  Licb,  83 — 602 


In  the  absence  of  fraud  or  want  of  power,  the  courts  are  powerless  to  givt 
rolief  against  an  excessive  assessment  by  the  State  Board  of  Equaliza- 
tion.    Coal  E.  C.  Co.  vs.  Finlen,  124—666.  . 

The  fact  that  the  shareholders  of  an  Insurance  Company  were  taxed  on  their 
shares  was  no  objection  to  the  assessment  by  the  State  Board  of  Equaliza- 
tion on  the  capital  stock.     Republic,  etc.,  Ins.  Co.  vs.  Pollak,  75—292. 

Sec.  3,  Clause  4,  does  not  violate  Sees.  9  and  10  of  the  Constitution,  as  the 
State  Board  does  not  levy  taxes,  but  merely  values  and  assesses  the  prop- 
erty.    Hiib  vs.  Hanberg,  211 — 4o. 

The  right  of  a  corporation  to  use  city  streets  does  not  amount  to  a  franchise 
but  is  only  a  right  to  exercise  the  corporate  franchise  on  the  property  of 
the  city  and  the  local  assessor  has  no  power  to  assess  such  right  for  tax- 
ation.    Central  111.  Public  Service  Co.  vs..Swartz,  284 — 108. 
5.    Proviso: 

The  proviso  in  clause  4  sec.  .3  means  that  where  the  property  of  a  coi-poration 
has  been  assessed  as  a  whole  to  the  corporation,  the  share  holders  shall 
not  be  assessed  upon  their  respective  interests  in  the  corporation.  Cen- 
tral 111.   Public   Service  Co.   vs.   Swartz,   284—108. 

Rules  for  valuing-  real  estate.]  Section  4.  Real  property  shall 
be   valued  as  follows: 

First — Each  tract  or  lot  of  real  property  shall  be  valued  at  its 
fair  cash  value,  estimated  at  the  price  it  would  bring  at  a  fair, 
voluntary  sale. 

Second— Taxable  leasehold  estates  shall  be  valued  at  such  a 
price  as  they  would  bring  at  a  fair,  voluntary  sale  for  cash. 

Third — AVhen  a  building  or  structure  is  located  on  the  right 
of  way  of  any  canal,  railroad  or  other  company  leased  or  granted 
for  a  term  of  years  to  another,  the  same  shall  be  valued  at  such  a 
price  as  such  building  or  structure  and  lease  or  grant  would  sell 
at  a  fair,  voluntary  sale  for  cash. 

Fourth — In  valuing  any  real  property  on  which  there  is  a  coal 
or  other  mine,  or  stone  or  other  quarry,  the  same  shall  be  valued  at 
such  a  price  as  such  property,  including  the  mine  or  quarry,  would 
sell  at  a  fair,  voluntary  sale  for  cash.  See  Section  18,  Revenue  Act 
of  1898,  post. 
A  conveyance  of  the  right  to  mine  coal  underlying  a  tract  of  land  is  not  a 

mere  grant  of  an  easement  but  a  sale  of  the  coal  itself  and  the  conveyance 

of  an  interest  in  land,  which  may  be   assessed   separately  from   the   rest 

of  the  land.     Simmons  Coal  Co.  vs.  Board  of  Review,  282—397. 
A  o-rant  of  mineral  land  reserving  mining  right  amounts  to  the  separation  of 

lands  and  mines,  and  each  must  be  listed  separately  for  taxation.     In  re 

Frances  S.  Mayor,  Executrix,  134 — 19  (1890). 
Where  coal  has  been  conveyed  separately  from  the  land,  the  assessment  of  coal 

to  one  and  land  to  another  may  be  in  proportion  to  the  several  holdings. 

Cons.  Coal  Co.  of  St.  L.  vs.  Baker,  135—545    (1891). 


45 

It  is  proper  to  assess  rights  to  coal  separately  where  so  owned,  even  though 
the  land  was  assessed  in  full  at  the  last  quadrennial  assessment  and  the 
assessment  of  the  right  to  the  coal  is  made  before  the  next  quadrennial. 
The  person  to  object  is  the  owner  of  the  land.  People  vs.  O'Gara  Coal 
Co.,  231—172. 

Under  Sees.  6  and  7,  Chap.  94  (Hurd's  Stat.  1917,  p.  1985),  the  right  obtained 
by  a  lease  of  oil  and  gas  is  taxable  property.    People  vs.  Bell,  237 — 332. 

Under  Sees.  6  and  7  of  Chapter  94,  when  the  mining  right  in  land  has  been 
conveyed,  both  the  land  and  the  mining  right  shall  be  taxed,  and  it  is  no 
defense  by  the  owner  of  the  mining  right  that  the  owner  of  the  land  paid 
taxes.    Sholl  Bros.  vs.  People,  194 — 24. 

Where  the  owner  of  the  remainder  in  fee  becomes  also  assignee  of  life  estate, 
he  is  bound  to  pay  taxes,  and  so,  semble,  if  holding  life  estate  alone. 
Prettyman  vs.  Walston,  34 — 175. 

Farm  lands  within  the  city  limits  are  liable  to  taxation  for  municipal  pur- 
poses, though  not  platted.     Cary  vs.  Pekin,  88 — 154. 

Personal  property  —  when  listed.]  Section  5.  Personal  prop- 
erty shall  be  li-sted  between  the  first  day  of  May  and  the  first  day 
of  July  of  each  year,  when  required  by  the  assessor,  with  reference 
to  the  quantity  held  or  owned  on  the  first  day  of  May,  in  the  year 
for  which  the  property  is  required  to  be  listed.  Personal  property 
purchased  or  acquired  on  the  first  day  of  May  shall  be  listed  by  or 
for  the  person  purchasing  or  acquiring  it.  See  Section  15,  Rev- 
enue Act  of  1898,  post. 

When  the  capital  of  a  banking  institution,  used  throughout  the  year  in  the 
conduct  of  its  business,  is  converted  for  a  few  days  into  government 
securities  for  the  express  purpose  of  defeating  the  imposition  of  any  and 
all  taxes,  such  investment  is  colorable  and  fraudulent,  and  its  capital  re- 
mains taxable  to  the  same  extent  and  in  the  same  manner  as  if  such  con- 
version had  never  taken  place.  The  Board  of  Review  may  assess  such 
property.     In  re  People's  Bank  of  Vermont,  203 — 300. 

Who  shall  list  and  what  listed.]  Section  6.  Personal  property 
shall  be  listed  in  the  manner  following: 

First — Every  person  of  full  age  and  sound  mind,  being  a  resi- 
dent of  this  state,  shall  list  all  his  moneys,  credits,  bonds  or  stocks, 
shares  of  stock  of  joint  stock  or  other  companies  (when  the  capital 
.stock  of  such  company  is  not  assessed  in  this  state),  moneys  loaned 
or  invested  aiinuilies,  franchises,  royalties,  and  other  personal  prop- 
erty. 

Second— He  shall  also  list  all  moneys  and  other  personal  prop- 
erty invested,  loaned  or  otherwise  coni  rolled  by  him  as  the  agent  or 
attorney,  or  on  account  of  any  olher  person  or  persons,  company 
or  corporation  wliatsoever,  and  all  moneys  deposited,  subject  to  his 
order,  check  or  dral'l,  and  credits  due  from  or  owing  by  any  per- 
son or  persons,  body  corporate  or  politic.     [See  Section  19.] 


46 

Third — The  property  of  a  minor  child  shall  be  listed  by  his 
guardian ;  if  he  have  no  guardian,  then  by  the  father,  if  living ;  if 
not,  by  the  mother,  if  living;  and  if  neither  father  or  mother  be  liv- 
ing, by  the  person  having  such  property  in  charge. 

Fourth — The  property  of  an  idiot  or  lunatic,  by  his  conserv- 
ator; or  if  he  has  no  conservator,  by  the  persons  having  charge  of 
such  property. 

Fifth— The  property  of  a  wife,  by  her  husband,  if  of  sound 
mind;  if  not,  by  herself. 

Sixth — The  property  of  a  person  for  whose  benefit  it  is  held  in 
trust,  by  the  trustee;  of  the  estate  of  a  deceased  person,  by  the 
executor  or  administrator. 

Seventh — The  property  of  corporations  whose  assets  are  in 
the  hands  of  receivers,  by  such  receivers. 

Eighth — The  property  of  a  body  politic  or  corporate,  by  the 
president,  or  proper  agent  or  officer  thereof. 

Ninth — The  property  of  a  firm  or  company,  by  a  partner  or 
agent  thereof. 

Tenth — The  property  of  manufacturers  and  others  in  the  hands 
of  agent,  by  and  in  the  name  of  such  agent,  as  merchandise. 

Clause  1: 
Party  who  uses  property  jointly  with,  owner  under  contract  with  him  is  not 
liable  for  tax  on  such  property.     Irvin  vs.  New  Orleans,  etc.,  E.  Co.,  94 — 
105. 

Clause  6: 
Under  Sec.  6  of  Eevenue  Act,  it  is  the  duty  of  an  executor  or  administrator 
to  list  the  personal  property  of  his  deceased  in  his  hands  in  that  capacity, 
for  the  purpose  of  taxation.     McClellan  vs.  Bd.  of  Eeview,  200 — 116;  Peo- 
ple vs.  Hibernian  Banking  Ass'n,  245 — 522,  526. 
Trustee  may  list  property  held  by  him  on  which  no  trust  is  declared,  but  if 
he  does  not  do  so,  it  may  rightfully  be  assessed  to  such  trustee  in  name 
of   equitable   owner.     P.   vs.   Western   Seaman's   Friend   Society,   87 — 246. 
Clause  7: 
This  section  of  Eevenue  Act  does  not  enlarge  jurisdiction  of  local  assessor  so 
as  to  authorize  him  to  assess  capital  stock  of  a  life  insurance  company  in 
the  hands  of  receiver.     Assessment  properly  by  State  Board  of  Equaliza- 
tion.   P.  vs.  Ward,  105— 620. 
Clause  9: 
Under  our  statute  property  may  be  assessed  to  a  partnership  and  listed  by  a 
partner  or  agent,  and  such  assessment  cannot  be  regarded  as  an  increase 
of  a  partner's  individual  assessment.     Carney  vs.  People,  210 — 434. 
Clause  10: 
The  assessor  should  list  and  assess  the  property  in  agent's  name,  under  Sec. 
83  of  this  act,  where  the  agent  neglects  to  list  such  property  in  his  own 
name.     Failure  to  add  words  "as  agent"  to  such  name  will  not  invalidate 
assessment.      (See  cases  given  under  Sec.  1.  supra.)     Lockwood  vs.  John- 
son, 106—334. 


47 

Where  the  agent  has  listed  property  in. name  and  on  behalf  of  principal,  he 
is  not  liable  for  tax  thereon.     Doming  vs.  James,  72 — 78. 
Where  personal  property  listed.]     Section  7.     Personal  prop- 
erty, except  sncli  as  is  required  in  this  act  to  be  listed  and  assessed  . 
otherwise,  shall  be  listed  and  assessed  in  the  county,  town,  city, 
village  or  district  where  the  owner  resides.     The  capital  stock  and 
franchises  of  corporations  and  persons,  except  as  may  be  otherwise 
provided,  shall  be  listed  and  taxed  in  the  county,  town,  district,  city 
or  village  where  the  principal  office  or  place  of  business  of  such  cor- 
poration or  person  is  located  in  this  state.    If  there  be  no  principal 
office  or  place  of  business  in  this  state,  then  at  the  place  in  this 
state  where  any  such  corporation  or  person  transacts  business. 
While    the   general    rule    is    that   the   situs    of   personal   property    follows    the 
domicile  of  the  owner,  it  is  a  inile  of  convenience,  subject  to  legislative 
change,  and  it  is  not  ordinarily  applied  to  property  distributed  along  an 
extended  railroad.    People  vs.  By.  Co.,  273—220,  263. 
Money  and  choses  in   action  belonging  to  a  resident  of  this  state  should  be 
assessed   where  the   owner  has   residence,  though  they  are  in   actual  pos- 
session of  an  agent  who  resides  in  another  township.     Ellis  vs.  People, 
199-548. 
Personal  property  must   be  listed   and   assessed   in  the   town,   city,   village   or 

district  where  the  owner  resides.     Mahany  vs.  P.,  138 — 311   (1891). 
The  exception  in  Sec.  7  refers  to  property  held  by  guardians  and  persons  in 

trust  relations.     King  vs.  McDrew,  31 — 418. 
Where  an  owner  resided  in  Kankakee  County,  but  owned  a  farm  in  Iroquois 
County,  the  personal  property  on  the  farm  in  the  latter  county  was  prop- 
erly assessable  only  in  the  former  county,  but,  semble,  if  such  property  is 
permanently   situated   in   a   school   district,   it   would   be   liable   to    school 
taxes  in  district  where  located.     King  vs.  McDrew,  31 — 418. 
But   where  one  has  a  farm   or   a  store   or   a  manufactory  in   another  county, 
property  permanently  connected  with  either  of  these  concerns  would  be 
properly  taxable  where  such  concerns  were  situated.     Mills  vs.  Thornton, 
26—300. 
Listing  by  the  owner  of  personalty  in  one  town,  after  he  had  knowledge  that 
he  was  about  to  be  assessed  in  another,  to  avoid  assessment  in  his  town 
of  actual  residence,  is  a  fraud,  and  payment  thereon  will  not  benefit  him. 
Mahany   vs.  P.,   138—311    (1891). 

Farm  property  —  owner  not  residing-  on  farm.J  Section  8. 
When  the  owner  of  live  stock  or  other  personal  pioperty  connected 
with  a  farm  docs  not  reside  thereon,  the  same  shall  be  listed  and 
assessed  in  the  town  oi-  district  where  the  farm  is  situated:  Pro- 
vided, if  the  farm  is  situated  in  several  towns  or  districts,  it  shall 
])e  listed  and  assessed  in  the  town  or  district  in  which  the  prin- 
cipal place  of  business  on  su<'h  farm  shall  be. 

Where  tracts  in  difTcrent  counties  are  managed  as  one  farm,  personal  property 
18  to  be  listed  and  aHMossed  in  county  where  part  of  farm  on  which  owner 
residea  is  situated,  hut  i)r()iierty  on  another  tract  in  the  other  county  hav- 


48 

ing  separate  buildings  irwist  be  listed  and  assessed  where  such  land  is 
situated.     People  vs.  Scheifley,  252-486. 

This  section  does  not  apply  unless  the  owner  of  the  stock  "does  not  reside" 
upon  the  farm  with  which  it  is  "connected,"  as  where  one  owned  three 
farms  two  in  one  county  and  the  other  partly  in  one  and  partly  in  the 
other,  and  these  were  all  used  as  one  farm.    P.  vs.  Caldwell,  142 — 434. 

Farm  is  a  body  of  land,  usually  under  one  ownership,  devoted  to  the  raising 
of  crops,  or  pasture,  or  both,  and  may  consist  of  any  number  of  acres  and 
may  lie  in  two  counties.     P.  vs.  Caldwell,  142—434  (1892). 

Of  manufactures  in  hands  of  agents.]  Section  9.  The  prop- 
erty of  manufacturers  and  others,  in  the  hands  of  agents,  shall  be 
listed  and  assessed  at  the  place  where  the  business  of  such  agent 
is  carried  on. 

Purchaser's  interest  in  exempted  lands,  personalty.]  Section  10. 
When  real  estate  is  exempt  in  the  hands  of  the  holder  of  the  fee, 
and  the  same  is  contracted  to  be  sold,  the  amount  paid  thereon  by 
the  purchaser,  with  the  enhanced  value  of  the  investment  and  im- 
provement thereon  until  the  fee  is  conveyed,  shall  be  held  to  be 
personal  property,  and  listed  and  assessed  as  such,  in  the  place 
where  the  land  is  situated. 

In  transitu.]  Section  11.  Personal  property,  in  transitu,  shall 
be  listed  and  assessed  in  the  county,  town,  city  or  district  where  the 
owner  resides:  Provided,  if  it  is  intended  for  a  business,  it  shall 
be  listed  and  assessed  at  the  place  where  the  property  of  such  busi- 
ness is  required  to  be  listed. 

Nursery  stock.]  Section  12.  The  stock  of  nurseries,  growing 
or  otherwise,  in  the  hands  of  nurserymen,  shall  be  listed  and  as- 
sessed as  merchandise. 

Personal  property  of  banks  and  others.]  Section  13.  The  per- 
sonal property  of  banks  or  bankers,  brokers,  stock-jobbers,  insur- 
ance companies  (except  life  insurance  companies  organized  under 
the  laws  of  this  State),  fraternal  beneficiary  societies  (except  those 
organized  under  the  laws  of  this  State),  hotels,  livery  stables, 
saloons,  eating  houses,  merchants  and  manufacturers,  ferries,  min- 
ing companies,  and  companies  not  specially  provided  for  in  this  act, 
shall  be  listed  and  assessed  in  the  county,  town,  city,  village  or  dis- 
trict where  their  business  is  carried  on,  except  such  property  as 
shall  be  liable  to  assessment  elsewhere  in  the  hands  of  agents.  AIL 
persons,  companies  and  corporations  in  this  State,  owning  steam- 
boats, sailing  vessels,  wharf  boats,  barges  and  other  water  craft, 
shall  be  required  to  list  the  same  for  assessment  and  taxation  in 
the  county,  town,  city,  village  or  district,  in  which  the  same -may 
belong,  or  be  enrolled,  registered  or  licensed,  or  kept  when  not  en- 
rolled, registered  or  licensed.     All  property  and  assets  of  life  in- 


49 

surance  companies  and  fraternal  beneficiary  societies  organized  un- 
der the  laws  of  this  State  (except  such  property  as  is  by  statute 
liable  to  assessment  elsewhere)  shall  be  assessed  to  the  corporation 
or  society  as  to  a  natural  person  in  the  name  of  the  corporation  or 
society  in  the  county,  town,  city,  village  or  district  of  its  residence 
as  herein  provided,  and  not  otherwise.  The  place  where  its  office  is 
located  in  its  article  [s]  of  incorporation  shall  be  deemed  its  resi- 
dence :  Provided,  its  business  is  actually  transacted  at  such  office, 
but  if  it  shall  establish  its  principal  office  in  any  other  place  than 
the  place  named  in  its  articles  of  incorporation,  then  the  place 
where  it  transacts  its  principal  business  shall  be  deemed  its  resi- 
dence for  all  the  purposes  of  this  act.  In  computing  the  taxable 
property  of  a  life  insuranr-e  company  organized  under  the  laws  of 
this  State,  there  shall  be  deducted  from  its  gross  assets  the  value  of 
its  real  estate  and  of  its  personal  property  otherwise  taxed,  the  net 
value  of  its  outstanding  policy  contracts  calculated  according  to 
the  mortality  table  and  rate  of  interest  fixed  by  law,  and  all  its 
other  liabilities  (except  capital  stock)  of  the  same  kind  and  nature 
as  those  treated  or  required  to  be  shown  as  liabilities  in  the  last 
annual  sworn  statement  of  said  companj^  to  the  insurance  superin- 
tendent and  therein  deducted  from  its  admitted  assets  in  order  to 
detei'mine  its  unassigned  funds  or  surplus,  and  the  remainder  shall 
be  the  amount  of  personal  property  for  which  the  company  shall  be 
assessed. 

In  computing  the  taxable  property  and  funds  of  a  fraternal 
beneficiary  society,  organized  under  the  laws  of  this  State,  there 
shall  be  deducted  from  its  gross  assets  the  value  of  its  real  estate, 
furniture,  supplies  and  other  personal  property,  otherwise  taxed, 
the  net  value  of  its  benefit  certificates,  and  all  other  liabilities,  as 
testified  and  shown  by  the  latest  report  of  the  insurance  superin- 
tendent, and  the  remainder  shall  be  the  property  and  funds  for 
which  the  society  shall  be  assessed. 

All  acts  or  parts  of  acts  inconsistent  vvilh  this  act  are  hereby 
repealed.  [As  amended  by  act  approved  June  28,  1915.  L.  1915, 
p.   565.] 

Under  this  soctifin  personal  property  of  brokers  may  be  assessed  in  the  town 
where  the  business  is  carried  on,  and  this  is  proper  though  personal  prop- 
erty   is    ordinarily    assessofl    at    the    residence    of    the    owner.      Carney    vs. 
People,  210—434. 
If  owner  lists  vessel  in  one  of  these  three  places,  it  cannot  be  taxed  in  other 

two.      Ilalstead  vs.  Adams,   108 — 609. 
If  firm  do  business  both  as  merchants  and  as  manufacturers  at  two  different 
places,  they  will  list  at  each  place  property  they  had   there  on   May   Ist. 
Sclz  vs.  Cagwin,  104 — 647. 


50 

Collection  of  tax  on  vessel  out  of  proper  district  will  be  cn.ioinetl  in  ctanccry. 
Vogt  vs.  Ayer,  104—583. 

Act  of  February  12,  1853,  requiring  propertj-  of  banks,  brokers  and  companies 
to  be  listed  in  place  of  business,  was  not  repealed  by  Act  of  1869.  See 
Par.  7.  supra.     Munson  vs.  Crawford,  65 — 185. 

Monej-s  and  credits  of  a  fraternal  beneficiary  society  must  be  listed  and  as- 
sessed in  city  where  society  maintains  its  head  office,  though  its  principal 
officer  may  reside  elsewhere.  People  vs.  Mj'stic  Workers  of  the  World, 
270—496. 

Repeal.]  Section  13a.  All  laws  and  parts  of  laws  inconsistent 
herewith  are  hereby  repealed.  [Added  by  act  in  force  July  1,  1905. 
L.  1905,  p.  356.] 

Section  14.    The  personal  property  of  gas  and  coke  companies, 

except  the  pipes  laid  down,  shall  be  listed  and  assessed  in  the  town, 
village,  district  or  city  where  the  principal  works  are  located.  Gas 
mains  and  pipes,  laid  in  roads,  streets  or  alleys,  shall  be  held  to  be 
personal  property,  and  listed  and  assessed  as  such  .in  the  town,  dis- 
trict, village  or  city  where  the  same  are  laid. 

Gas  pipes  laid  in  roads  or  streets  are  personal  property.  Shelbyville  Water 
Co.   vs.  P.,   140—545    (1892). 

Section  15.  The  personal  property  of  street  railroad,  plank 
road,  gravel  road,  turnpike  or  bridge  companies,  shall  be  listed  and 
assessed  in  the  county,  town,  district,  village  or  city  where  the  prin- 
cipal place  of  business  is  located.  The  track,  road  or  bridge  shall 
be  held  to  be  personal  property,  and  listed  and  assessed  as  such,  in 
the  town,  district,  village  or  city  where  the  same  is  located  or  laid. 
Elevated  railroads  are   railroads   and   not  street  railways  within  this  section. 

Knopf  vs.  Lake  St.  Elev,  R,  Co.,  197—212, 

Section  16.  The  horses,  stages  and  other  personal  property  of 
stage  companies  or  persons  operating  stage  lines,  shall  be  listed  and 
assessed  in  the  county,  town,  city  or  district  where  they  are 
usually  kept. 

Section  17.  The  personal  property  of  express  or  transportation 
companies  shall  be  listed  and  assessed  in  thhe  county,  town,  dis- 
trict, village  or  city  where  the  same  is  usually  kept. 

Consignee  to  list  only  his  interest.]  Section  18.  No  consignee 
shall  be  required  to  list,  for  taxation,  the  value  of  any  property 
consigned  to  him  for  the  sole  purpose  of  being  stored  or  forwarded, 
except  to  the  extent  of  his  interest  in  such  property. 

Listing  on  behalf  of  others.]  Section  19.  Persons  required  to 
list  property  on  behalf  of  others,  shall  list  it  in  the  same  place  in 
which  they  are  required  to  list  their  own;  but  they  shall  list  it 
separately  from  their  own,  specifying  in  each  case  the  name  of  the 
person,  estate,  company  or  corporation  to  whom  it  belongs. 


51 

Eight  to  deductions  is  dependent  upon  filing  of  schedule.  Siegfried  vs.  Ray- 
mond, 190—429. 

Interest  on  bonds.]  Section  20.  Persons,  for  themselves  or 
others,  holding  bonds  or  stocks  of  any  kind,  the  principal  of  which 
bonds  or  stocks  has  been  or  may  hereafter  be  exempt  from  taxation, 
sliall  list  the  amount  of  accrued  interest-  on  such  bonds,  without 
regard  to  the  time  when  the  same  is  to  be  paid. 

Money  secured  by  deed.]  Section  21.  Where  a  deed  for  real 
estate  is  held  for  the  payment  of  a  sum  of  nione}',  such  sum,  so 
secured,  shall  be  held  to  be  personal  property,  and  shall  be  listed 
and  assessed  as  credits. 

Removing-  —  where  owner  assessed.]  Section  22,  The  owner  of 
personal  property  removing  from  one  county,  town,  city,  village  or 
district,  to  another,  between  the  first  day  of  May  and  the  first  day 
of  July,  shall  be  assessed  in  either,  in  which  he  is  first  called  upon 
by  the  assessor.  The  owner  of  personal  property  moving  into  this 
state  from  another  state,  between  the  first  day  of  May  and  the  first 
day  of  July,  shall  list  the  property  owned  by  him  on  the  first  day 
of  May  of  such  year,  in  the  county,  town,  city,  village  or  district  in 
which  he  resides :  Provided,  if  such  person  has  been  assessed,  and 
can  make  it  appear  to  the  assessor  that  he  is  held  for  tax  of  the  cur- 
rent year  on  the  property,  in  another  state,  county,  town,  city  or 
district,  he  shall  not  be  again  assessed  for  said  year.  See  Sections 
7-9,  Revenue  Law  of  1898,  post. 

' '  Moving  into  this  State ' '  means  by  the  owner.  Lumber  shipped  by  a  Mich- 
igan resident  from  there  on  May  1st  to  his  lumber-yard  in  Chicago,  arriv- 
ing May  10th,  is  not  subject  to  assessment  for  taxes  in  Cook  County  for 
that  year.     Johnson  vs.  Lyon,  106 — 64. 

Caldwell  was  owner  of  three  farms,  two  wholly  in  one  county,  and  other  partly 
in  that  and  partly  in  anotlier.  His  residence  has  been  on  land  in  latter 
county,  where  cattle  had  been  purchased  and  shipped  onto  land  in  one 
county,  there  to  be  kept  only  temporarily,  and  from  there  removed  to  land 
in  a  second  county,  where  they  were  kept  for  sale;  they  are  taxable  in 
the  latter  county.     P.  vs.  Caldwell,  142—434  (1892). 

This  section  does  not  apply  where  a  resident  brings  property  into  the  State, 
but  only  where  a  non-resident  moves  into  the  State.  Cook  vs.  Board  of 
Kcviow,  195—36. 

How  place  of  listing-  fixed.]  Section  23.  In  all  (luestions  that 
may  arise  under  this  act  as  to  the  proper  place  to  list  personal 
property,  or  when  the  same  cannot  be  listed  as  stated  in  this  act, 
if  between  several  places  in  the  same  county,  the  place  for  listing 
and  assessing  shall  be  determined  and  fixed  by  the  county  board; 
and  when  between  different  counties  or  places  in  different  counties, 
by  the  auditor  of  pul)lic  accounts;  and  wlion  fixed  in  either  case, 
shall  be  as  binding  as  if  fixed  by  this  act. 


52 

Schedule.]  Section  24.  Persons  required  to  list  personal 
l>roporty  shall  make  out,  under  oath,  and  deliver  to  the  assessor, 
at  the  time  required,  a  schedule  of  the  numbers,  amounts,  quantity, 
and  quality  of  all  personal  property  in  their  possession  or  under 
their  control,  required  to  he  listed  for  taxation  by  them.  It  shall 
be  the  duty  of  the  assessor  to  determine  and  fix  the  fair  cash  value^ 
of  all  items  of  personal  property,  including  all  grain  on  hand  on 
the  first  day  of  May^  and  in  assessing  notes,  accounts,  bonds  and 
moneys,  the  assessor  shall  be  governed  by  the  same  rules  of  uni- 
formity that  he  adopts  as  to  value  in  assessing  other  personal  prop- 
erty, and  the  assessor  is  hereby  authorized  to  administer  the  oath 
required  in  this  section  and  if  any  person  shall  refuse  to  make  such 
schedule  under  oath,  then  the  assessor  shall  list  the  property  of 
such  person  according  to  his  best  judgment  and  information^  and 
shall  add  to  the  valuation  of  such  list  an  amount  equal  to  fifty  per 
cent,  of  such  valuation*  and  if  any  person  making  such  schedule 
shall  swear  falsely  he  shall  be  guilty  of  perjury  and  punished  ac- 
cordingly. Any  person  so  required  to  list  personal  property  who 
shall  refuse,  neglect  or  fail  when  requested  by  the  proper  assessor, 
so  to  do,  shall  be  deemed  guilty  of  a  misdemeanor  and  on  convic- 
tion thereof  shall  be  fined  in  any  sum  not  exceeding  two  hundred 
dollars  and  the  several  assessors  shall  report  any  such  refusal  to  the 
county  attorney  whose  duty  it  is  hereby  made  to  prosecute  the 
same.  [As  amended  by  act  approved  May  31,  1879.  In  force  July 
1,  1879.     L.  1879,  p.   152.]      See  Sections  17-20,  Revenue  Law  of 

1898,  post. 

1.     Assessors  to  fix  value: 

Assessor  has  sole  power  to  fix  valuation  in  first  instance;  but  tax-payers  may 
require  copy  of  schedule,  and  must  at  their  peril  take  notice  thereof,  and 
if  excessive  or  otherwise  erroneous,  have  it  corrected.  Humphreys  vs. 
Nelson,  115—45. 

If,  after  owner  has  delivered  list  of  his  taxable  property  to  assessor,  who 
accepts  it  without  objection,  the  latter,  without  notice  to  owner,  increases 
assessment  above  amount  listed,  equity  will  enjoin  collection  of  increased 
tax.     Cleghorn  vs.  Postlewaite,  43—428;  National  Bank  vs.  Cook,  77—622. 

Determination  of  valuation  is  left  wholly  to  assessor.  No  valuation  by  owner 
provided  for.  assessor  is  not  bound  by  his  valuation,  but  the  tax-payer's 
protection  is  to  ask  for  copy  of  assessment  (Sec.  84),  which  request  should 
be  made  at  time  of  furnishing  list  to  assessor.  Cleghorn  vs.  Postlewaite, 
43_430,  was  under  Acts  of  1-845,  1849  and  1853.  Humphreys  vs.  Nelson, 
115—45. 

Assessor  has  sole  power  to  fix  valuation  in  first  instance.  Humphreys  vs. 
Nelson,  115 — 45. 

The  town  assessor  cannot  lawfully  increase  such  assessment,  without  notice  to 
tax-payer,  after  he  has  made  assessment  of  personal  property  of  tax- 
payer, and  entered  same  on  his  books,  whether  such  increase  be  attempted 


53 

by  raising  valuation  of  property  already  listed,  or  by  adding  other  prop- 
erty to  list.     P.  vs.  Ward,  105-— 620. 

The  assessor  has  no  power  to  alter  assessment  without  notice  to  tax-payer, 
after  accepting  list  of  his  personal  property  from  him.  McConkey  vs. 
Smith,  73—313;  National  Bank  vs.  Cook,  76—622. 

Only  where  assessor  accepted  valuation  given  in  such  schedule,  is  it  essential 
to  give  notice  to  property  owner  before  increasing  valuation.  Tolman  vs. 
Salomon,  191—203. 

In  absence  of  evidence  contra,  assessor's  valuation  presumed  correct.  Leper 
vs.  Pulsifer,  37—110. 

Power  to  value  property  for  taxation  rests  exclusively  in  officers  designated  by 
statute  and  an  attempted  assessment  by  any  other  authority  is  void.  Cen- 
tral 111.  Public  Service  Co.  v.  Swartz,  284-lOS. 

2.  Items  of  personal  property: 

The  location  on  the  first  of  May  controls  listing  of  personal  property.  P.  vs. 
Caldwell,  142—434  (1892). 

3.  Assessor  shall  list  property: 

Law  does  not  nHjuiie  assessors  to  examine  odicers  of  a  corporation  against 
which  a  tax  is  assessed,  upon  their  refusal  or  neglect  to  schedule  on  be- 
half of  the  corporation,  but  they  may  value  it  independently  of  the  com- 
pany.    New  York,  etc.,  Stock  Exchange  vs.  Gleasiui,  121 — r)()2. 

4.  Penalty: 

This  penalty  will  not  be  ad.ju^dged  against  estate  for  false  return  of  executor. 

Leper  vs.  Pulsifer,  37—110-121. 
The  provision  making  it  a  misdemeanor  to  refuse,  neglect  or  fail  to  make  out 
a  schedule   was  omitted   when   such   section   was   re-enacted   as   sec.   19   of 
Revenue  law  of  1S98,  and  is  repealed.     People  vs.  Fisher.  274-117. 
Unclassified: 
It  is  no  defense,  as  to  property  that  was  assessed,  that  ministerial  officers  have 
omitted  to  assess  all  property  subject  to   taxation.     Dunham  vs.   Chicago. 
.55—357. 
A  tax-payer  is  bound  by  his  own  statements  as  to  the  nature,  title  and  value 
of  the  property   made   in   the   list  which   he   returns  for   taxation,   in   the 
absence  of  any  evidence   of  fraud,  accident   or  mistake.     People   vs.   Ry. 
Co.,  273—220,  25S. 

Form  of  schedule.]  Section  25.  Such  schedule  vvheu  com- 
pleted by  the  assessor  in  e.xteiidins  in  a  separate  colunin  the  value 
of  such  ])i-operty,  shall  truly  and  distinctly  set  forth: 

First — The  uumhei-  of  horses  of  all  af>es.  and  the  value  thereof. 
Second — Tlu'    numliei-    ol"    entile    of    all    a.u'es,    and    Hie    value 
tlieieof. 

"^I'hird — 'I'lie  iiiiiiiliei'  ol'  mules  find  jisses  of  all  a^cs,  and  Ihe 
vfdue  thereof. 

l'\)urth- -The  number  of  sheep  ol"  all  a^es,  and  the  value 
thereof. 

Fifth — The  nund)er  of  lioji's  of  all  a},n's,  and  the  value  thei'eof. 
Sixth  —  Kvery   sleam    engine,    including'   boilers,   and    the    \alue 

tliffeof. 


54 

Seventh — Every  fire  or  burglar-proof  safe,  and  the  value 
thereof. 

Eighth — Every  billiard,  pigeon  hole,  bagatelle  or  other  similar 
tables,  and  the  value  thereof. 

Ninth — Every  carriage  and  v^^agon,  of  whatsoever  kind,  and  the 
value  thereof. 

Tenth — Every  watch  and  clock,  and  the  value  thereof. 

Eleyenth-^Every  sewing  or  knitting  machine,  and  the  vahui 
thereof. 

Twelfth — Every  piano  forte,  and  the  value  thereof. 

Thirteenth — Every  melodeon  and  organ,  and  the  value  thereof. 

Fourteenth — Every   franchise,   the   description    and  the   value 

thereof. 

Fifteenth — Every  annuity  and  royalty,  the  description  and  the 

value  thereof. 

Sixteenth — Every  patent  right,  the  description  and  the  value 

thereof. 

Seventeenth — Every  steamboat,  sailing  vessel,  wharf-boat, 
l)arge  or  other  water  craft,  and  the  value  thereof. 

Eighteenth — The  value  of  merchandise  on  hand. 

Nineteenth — The  value  of  material  and  manufactured  articles 
on  hand. 

Twentieth — The  value  of  manufacturers'  tools,  implements  and 
machinery  (other  than  boilers  and  engines,  which  shall  be  listed 
as  such). 

Twenty-first— The  value  of  agricultural  tools,  implements  and 
machinery. 

Twenty-second— The  value  of  gold  or  silver  plate  and  plated 
ware. 

Twenty-third — The  value  of  diamonds  and  jewelry. 

Twenty-fourth— The  amount  of  moneys  of  bank,  banker, 
broker  or  stock-jobber. 

Twenty-fifth— The  amount  of  credits  of  bank,  banker,  broker 
or  stock-jobber. 

Twenty-sixth— The  amount  of  moneys  other  than  of  bank, 
banker,  broker  or  stock-jobber. 

Twenty-seventh — The  amount  of  credits  other  than  of  bank, 
banker,  broker  or  stock-jobber. 

Twenty-eighth — The  amount  and  value  of  bonds  or  stocks. 

Twenty-ninth— The  amount  and  value  of  shares  of  capital  stock 
of  companies  and  associations  not  incorporated  by  the  laws  of  this 
State. 


55 

Thirtieth — The  value  of  property  such  person  is  required  to 
list  as  a  pawnbroker. 

Thirty-first — The  value  of  property  of  companies  and  corpora- 
tions other  than  property  hereinbefore  enumerated. 
Thirty-second — The  value  of  bridge  property. 
Thirty-third — The   value   of  property   of  saloons   and    eating- 
houses. 

Thirty-fourth — The  value  of  household  or  office  furniure  and 
property. 

Thirty-fifth — The  value  of  investments  in  real  estate  and  im- 
provements thereon  required  to  be  listed  under  this  act. 

Thirty-sixth — The  value  of  all  other  property  required  to  be 
listed. 
Net    receipts    of    insurance    company    are    properly    listed    as    "property    not 

enumerated."   People  vs.  Cosmopolitan  Ins.  Co.,  2-46 — 142. 
Where  board  of  review  assesses  personal  property  under  36tli   class   the   pre- 
sumption arises  that  such  assessment   was  for  property  not  included  un- 
der any  of  the  first  35  classes.     Holt  vs.  Hendee,  248 — 288. 
The   property  owner   must   make   a   schedule    of   steam    engines,   boilers,    etc., 
whether  attached  to  realty  or  not.     The  legislature  may  make  realty  per- 
sonalty for  purposes  of  taxation.     Johnson  vs.  Eoberts,  102 — 655. 
Engines  and  boilers   permanently   attached  to   realty  are  personalty,  for  pur- 
poses of  taxation.     Shelby ville  Water  Co.  vs.  P.,  140—545  (1892). 
A  party  having  money  in  bank  on  the  first  day  of  May  is  required  by  thia 
section  to  list  the  same  for  taxation,  notwithstanding  that  he  owes  debts 
poses  of  taxation.     Shelbyville  Water  Co.  vs.  P.,  140—545  (1892). 
Pumping  machinery  for  water,   electric   light   wires   and  water   mains  is  per- 
sonal property,  for  purposes  of  taxation.     Shelbyville  Water  Co.  vs.  P., 
140—545  (1892). 
Money   due   under   a  contract  for   the   sale   of  land   is   "credit."      GriflS.n   vs. 
Board  of  Keview,  184 — 277. 

When  assessor  may  examine  under  oath  and  list  property.] 
Section  26.  That  whenever  the  assessor  shall  be  of  opinion  that 
the  person  listing  property  for  himself  or  for  any  other  person, 
company  or  coi-poi'atioii,  lias  not  ummIv  n  full,  fair  and  complete 
schedule  of  such  property,  he  may  examine  such  person  under  oath 
in  regard  to  the  amount  of  the  property  he  is  required  to  schedule, 
and  for  tlint  pnipose  he  is  aulliori/cd  to  administer  oaths;  and  if 
such  per.son  shall  refuse  1o  answer  under  oath  and  a  full  discovery 
make,  the  assessor  may  list  the  i)roperly  of  such  person  or  his  prin- 
cipal, according  to  his  Ix'st  judgment  and  in  formalion.  If  Ilu>  i)er- 
.son  so  examined  sluill  swear  falsely,  lu'  sliall  he  guilly  of  perjury, 
and  punished  accordingly. 

(Sec  also  cases  under  Section  24  of  this  act.) 

; 


56 

Assessor  in  administering  oath  to  take  testimony  must  do  so  within  the  terri- 
torial limits  in  which  he  is  authorized  to  act.  He  cannot  administer  oath 
outside  the  township.     Van  Dusen  vs.  P.,  78 — 645. 

Assessor  may  list  and  assess  omitted  property  without  notice  to  railway  com- 
pany.    Wabash,  etc.,  E.  Co.  vs.  Johnson,  108 — 11. 

Rules  for  listing  credits  —  what  debts  deducted  from  credits.] 
Section  27.  In  making  up  the  amount  of  credits  which  any  person 
is  required  to  list  for  himself,  or  for  any  other  person,  company  or 
corporation,  he  shall  be  entitled  to  deduct  from  the  gross  amount 
of  credits  the  amount  of  all  bona  fide  debts  owing  by  such  person, 
company  or  corporation,  to  any  other  person,  company  or  corpora- 
tion for  a  consideration  received;  but  no  acknowledgment  of  in- 
debtedness not  founded  on  actual  consideration,  believed  when  re- 
ceived to  have  been  adequate,  and  no  such  acknowledgment  made 
for  the  purpose  of  being  so  deducted,  shall  be  considered  a  debt 
within  the  meaning  of  this  section ;  and  so  much  only  of  any  liabil- 
ity, as  surety  for  others,  shall  be  deducted  as  the  person  making  out 
the  statement  believes  he  is  legally  and  equitably  bound,  and  will 
be  compelled  to  pay  on  account  of  the  inability  or  insolvency  of 
the  principal  debtor;  and  if  there  are  other  sureties  who  are  able 
to  contribute,  then  only  so  much  as  the  surety  in  whose  behalf  the 
statement  is  made  will  be  bound  to  contribute ;  Provided,  that  noth- 
ing in  this  section  shall  be  so  construed  as  to  apply  to  any  bank, 
company  or  corporation  exercising  banking  powers  or  privileges,  or 
to  authorize  any  deductions  allowed  by  this  section  from  the  value 
of  any  other  item  of  taxation  than  credits. 

Liabilities  on  outstanding  beneficiary  certificates  as  computed  by  standard 
tables  and  shown  by  report  of  the  State  insurance  superintendent  are  not 
deductible  liabilities.  People  vs.  Mystic  Workers  of  the  World,  270^ — 496. 
The  Illinois  Central  Eailroad  Company  is  entitled,  in  listing  its  property 
for  the  purpose  of  State  tax  to  deduction  of  bona  fide  debts  from  credits 
listed  by  it.  People  vs.  Illinois  Cent.  E.  Co.,  273—220. 
Property  owners  are  required  to  make  a  statement  of  their  credits  and  deduc- 
tions. It  is  not  for  them  to  say  the  indebtedness  equaled  or  exceeded  the 
credits,  and  therefore  refuse  to  list  credits.  Failing  to  do  this,  they  can- 
not later  enjoin  assessment  by  Board  of  Eeview  of  credits  omitted  in 
assessments  of  past  years.  Peirce  vs.  Carlock,  224 — 608. 
The  deduction  of  debts  from  credits  must  be  done  iii  the  manner  provided  by 
this  section.  It  is  not  permitted  to  say  the  indebtedness  equals  or  ex- 
ceeds the  credits.  Morris  vs.  Jones,  150 — 542  (1894). 
Credits  are  not  excluded  by  section  above  as  an  item  of  assessable  property. 
Griffin  vs.  Board  of  Eeview,  184—278. 

The  statute  does  not  allow  deductions  against  tangible  property  owned  by  a 
tax-payer,  no  matter  what  may  be  the  character  the  property.  Morris  vs. 
Jones,  150—542  (1894). 


What  debts  not  deducted.]  Section  28.  No  person,  company 
or  corporation  shall  be  entitled  to  any  deduction  from  the  amount 
of  any  bonds,  stocks,  or  money  loaned,  or  on  account  of  any  bond, 
note  or  obligation  of  any  kind,  given  to  any  insurance  company  on 
account  of  premiums  or  policies,  nor  on  account  of  any  unpaid  sub- 
scription to  any  religious,  literary,  scientific  or  charitable  institu- 
tion or  society,  nor  on  account  of  any  subscription  to  or  instalment 
payable  on  the  capital  stock  of  any  company,  whether  incorporated 
or  unincorporated. 

Deductions  verified  by  oath  —  perjury  —  fines  —  statements 
preserved.]  Section  29.  In  all  cases  where  deductions  are  claimed 
from  ercdils,  the  assessor  shall  require  that  such  deductions  be  veri- 
fied by  the  oath  of  the  person,  officer  or  agent  claiming  the  same; 
and  any  such'  person,  offieei-  or  agent,  knowingly  or  willfully  mak- 
ing a  fraudulent  statement  of  such  deductions  claimed,  so  verified 
by  affidavit,  shall  ])e  liable  to  a  fine  of  not  less  than  $100  nor  more 
than  .$1,000,  in  addition  to  all  damages  sustained  by  the  state, 
county,  or  other  local  corporation,  to  be  recovered  in  any  proper 
form  of  action  in  any  court  of  competent  jurisdiction  in  the  name 
of  the  People  of  the  State  of  Illinois.  Such  fines  when  recovered, 
shall  be  paid  into  the  county  treasury,  and  the  damages,  when  col- 
lected, shall  l)e  paid  to  whom  they  ])elong.  The  assessor  shall  pre- 
serve the  statement  oL'  deductions  thus  claimed,  so  verified  by  affi- 
davit, and  when  he  returns  the  assessment  books  shall  file  the  same 
with  the  county  clei'k.  to  be  kept  on  (ile  in  his  office  for  two  years, 
and  at  the  expiration  of  such  time  said  statement  of  deductions 
shall  be  destroyed  by  said  clerk,  but,  in  the  meantime,  shall  be  sub- 
ject only  to  the  inspection  ol"  the  officers  charged  with  the  execution 
of  this  law. 
Deductions  must   be  vciilird  \>y  oath.     Scllars  vs.  Barrett,  185 — 475. 

Shares  of  stock  —  when  and  how  assessed.]  Section  29a.  The 
stockholders  of  every  Mutual  Building,  Loan  aiul  Homestead  Asso- 
ciation for  the  purpose  of  building  and  improving  homesteads  and 
loaning  money  to  the  members  Ihereol"  only,  whether  such  associa- 
tion is  organi/,e<l  uiidei-  the  hiws  of  lliis  stale  oi'  ol'  any  other  stale 
or  terriloi-y  of  th<'  Tnited  Stales,  shall  list  foi'  taxation  with  the 
local  assessor  where  such  stockholdei's  reside,  the  number  of  shares 
of  stock  of  such  association  owikmJ  by  I  hem  respectively  and  the 
value  thei-eof  on  the  first  day  of  April  in  each  yi-ar,  ami  the  same 
shall  be  assessed  against  such  stockholders  and  the  taxes  thereon 
colleeted  in  the  same  manner  as  on  oilier  piisonal  properly:  Pro- 
vided, That   no  stock  of  such  association   while  loaned   iifxin  by  an<l 


58 

pledged  as  security  to  the  association  issuing  it,  to  an  amount  equal 
to  the  par  value  of  such  stock,  shall  be  subject  to  assessment.  [As 
amended  by  act  approved  and  in  force  April  18,  1901.     L.  1901, 

p.  265.] 

The  proviso  iu  the  amoiidment  to  29a  of  the  Rovcuue  Act.  that  no  stock  of 
building  and  loan  associations  shall  be  taxed  while  loaned  upon,  is  within 
the  inhibition  of  Sec.  1,  Art.  9,  of  the  Constitution,  and  so  invalid.  Assess- 
ing the  stock  in  the  hands  of  the  stockholders  does  not  operate  to  relieve 
the  corporation  from  the  burden  of  taxation,  as  the  stock  represents  the 
corporate  property.     In  re  St.  Louis  Loan  &  Investment  Co.,  194 — 609. 

Under  the  Act  of  1895  (J.  &  A.,  Paragraphs  9244  et  seq.),  it  was  illegal  to  assess 
a  building  and  loan  association  on  its  personal  property,  capital  stock 
and  franchise;  should  have  assessed  the  shareholders.  Olney  Loan  vs. 
Parker,  196  111.  388. 

The  amendment  of  1895,  Sees.  29a,  b,  c  and  d,  to  Revenue  Act  (Kurd's  1917, 
p.  2428),  is  not  retroactive  iu  its  operation.  Appeal  of  Wilmerton,  206 
—15. 

When  stockholders  reside  out  of  state.]  Section  29b.  The 
shares  of  stock  of  all  stockholders  residing  without  this  State  of 
such  associations  shall  be  assessed  by  the  local  assessor  where  such 
associations  are  located,  and,  for  the  purpose  of  collecting  the  taxes 
thereon,  a  lien  is  hereby  created  upon  such  stock.  [Added  by  Act 
approved  and  in  force  April  30,  1895.     L.  1895,  p.  301.] 

Mode  of  determining-  value  of  stock.]  Section  29c.  In  de- 
termining the  value  of  such  stock  for  the  purpose  of  taxation  the 
value  of  the  real  estate  owned  by  such  associations  shall  be  first 
deducted  from  their  assets  and  such  real  estate  shall  be  assessed  in 
the  manner  now  provided  by  law.  [Added  by  Act  approved  and  in 
force  April  30,  1895.    L.  1895,  p.  301.] 

Shares  of  stock  —  how  assessed  —  emergency.]  Section  29d. 
The  shares  of  stock  and  property  of  every  such  mutual  building, 
loan  and  homestead  association  shall  be  assessed  as  herein  provided 
and  not  otherwise. 

Whereas,  assessments  are  required  to  be  made  between  the  first 
day  of  May  and  the  first  day  of  July,  1895,  therefore  an  emergency 
exists  and  this  act  shall  take  effect  and  be  in  force  from  and  after 
its  passage.  [A-dded  by  Act  approced  and  in  force  April  10,  1895. 
L.  1895,  p.  301.] 

Listing  and  valuing  property  of  banks,  etc.]  Section  30.  Every 
bank  (other  than  banks  incorporated  under  the  banking  laws  of 
this  State  or  of  the  United  States)  banker,  broker  or  stock  jobber, 
shall  at  the  time  fixed  by  this  act  for  listing  personal  property, 
make  out  and  furnish  the  assessor  a  sworn  statement  showing.  First, 
the  amount  of  money  on  hand  or  in  transit.    Second,  the  amount  of 


5d 

funds  ill  the  hands  of  other  banks,  bankers,  brokers  or  others,  sub- 
ject to  draft.  Third,  the  amount  of  checks  or  other  cash  items;  the 
amount  thereof  not  being  included  in  either  of  the  preceding  items. 
Fourth,  the  amount  of  bills  receivable,  discounted  or  purchased,  and 
other  credits,  due  or  to  become  due,  including  accounts  receivable, 
and  interest  accrued  but  not  due,  and  interest  due  and  unpaid. 
Fifth,  the  amount  of  bonds  and  stocks  of  every  kind,  and  shares 
of  capital  stock  or  joint  stock  of  other  companies  or  corporations, 
held  as  an  investment  or  any  way  representing  assets.  Sixth,  all 
other  property'  appertaining  to  said  business,  other  than  real  estate 
(which  real  estate  shall  be  listed  and  assessed  as  other  real  estate 
is  listed  and  assessed  under  this  act).  Seventh,  the  amount  of  all 
deposits  made  with  them  by  other  parties.  Eighth,  the  amount  of 
all  accounts  payable  other  than  current  deposit  accounts.  Ninth, 
the  amount  of  bonds  and  other  securities  exempt  by  law  from  taxa- 
tion, specifying  the  amount  and  kind  of  each,  the  same  being  in- 
cluded in  the  preceding  fifth  item.  The  aggregate  amount  of  the 
fii-st  item  shall  be  listed  as  moneys.  The  amount  of  the  sixth  item 
shall  be  listed  the  same  as  other  similar  personal  property  is  listed 
under  this  act.  The  aggregate  amount  of  the  seventh  and  eighth 
items  shall  be  deducted  from  the  aggregate  amount  of  the  second, 
third  and  fourth  items  of  said  statement  and  the  amount  of  the 
remainder,  if  any,  shall  be  listed  as  credit.  The  aggregate  amount 
of  the  ninth  item  shall  be  deducted  from  the  aggregate  amount  of 
the  fifth  item  of  such  statement  and  the  remainder  shall  be  listed 
as  bonds  or  stocks.  [As  amended  by  act  approved  May  15,  1903. 
In  force  July  1,  1903.    L.  1903,  p.  294.] 

Pawnbroker.]  Section  1.  Every  person  or  company  engaged 
ill  the  business  of  leeeiving  property  in  pledge  or  as  security  for 
money  or  other  thing  advanced  to  the  pawner  or  pledger  shall  be 
held  to  be  a  pawnbroker,  and  shall,  at  the  time  required  by  this  act, 
return,  under  oath,  the  value  of  all  property  pledged  and  held  by 
him,  as  a  pawnbroker,  on  hand  on  the  first  day  of  May,  annually, 
and  taxes  shall  be  chaiged  upon  the  fair  cash  value  of  such  prop- 
erty, to  such  pawnbioker,  the  same  as  other  propeity.  See  Sections 
7-9  Revenue  Act  of  1898,  post. 

Rules  for  listing-  and  valuing  property  of  certain  corporations.  | 
Section  32.  Bridges,  express,  ferry,  gravel  road,  gas,  iiisuraiu;e, 
mining,  plank  road,  stage,  sleamboat,  sli-eet  railroad,  1  lansporla- 
tion,  1nriiiiil%e  and  all  oilier  conipniiies  and  asscialions  ineoriioiiited 
uiider  the  laws  of  this  Slate  other  than  banks  oi'ganized  nnder  any 
special  or  general  law  of  this  Slat(!  and  companies  and  associations 


60 

organized  for  purely  luanul'actiiring  and  mercantile  purposes,  or 
for  either  of  such  purposes,  or  for  the  mining  and  sale  of  coal,  or  for 
printing,  or  for  publishing  of  newspapers,  or  for  the  improving  and 
breeding  of  stock,  shall  in  addition  to  the  other  property  required 
by  this  act  to  be  listed,  make  out  and  deliver  to  the  assessor  a  sworn 
statement  of  the  amount  of  its  capital  stock,  setting  forth  partic- 
ularly: 

First — The  name  and  location  of  the  company  or  association. 
Second — The  amount  of  capital  stock  authorized,  and  the  num- 
ber of  shares  into  which  such  capital  stock  is  divided. 
Third — The  amount  of  capital  stock  paid  up. 
Fourth — The  market  value,  or  if  no  market  value,  then  the 
actual  value  of  the  shares  of  stock. 

Fifth — The  total  amount  of  all  indebtedness,  except  the  indebt- 
edness for  current  expenses,  excluding  from  such  expenses  the 
amount  paid  for  the  purchase  or  improvement  of  property. 

Sixth — The  assessed  valuation  of  all  its  tangible  property ;  such 
schedule  shall  be  made  in  conformity  to  such  instruction  and  forms 
as  may  be  prescribed  by  the  Auditor  of  Public  Accounts  (Tax  Com- 
mission). In  all  cases  of  failure  or  refusal  of  any.  person,  officer, 
company  or  association  to  make  such  return  or  statement,  it  shall 
be  the  duty  of  the  assessor  to  make  such  return  or  statement  from 
the  best  information  which  he  can  obtain.  [As  amended  by  act  in 
force  July  1,  1905.    L.  1905,  p.  853.] 

See  cases  cited  under  section  3,  clause  4. 
Under  See.  27  of  Tax  Commission  Law  whenever  in  any  law  relating  to  assess- 
ment of  property  for  taxation  -any  abstracts  or  schedules  are  required  to 
be  filed  with,  or  duty  imposed  upon,  or  vested  in  either  the  Auditor   of 
Public   Accounts   or   the   Htate   Board   of   Equalization,   such   abstracts   or 
schedules  shall  be  filed  with,  such  duty  and  power  shall  be  discharged  by 
the  Tax  Commission. 
Gas  companies  are  assessable  uuder  these  sections  of  the  Act,  and  not  under 
Sec.  3,  Clause  4.     O.  G.  L.  and  C.  Co.  vs.  Downey,  127—201. 
Clause  6:    " 
This  cannot  be  taken  advantage  of  by  the  corporation;  and  it  does  not  excuse 
Board  of  Equalization  from  its  duty  to  value  the  capital  stock  of  all  com- 
panies (prior  to  1875).  that  no  schedule  was  returned  by  either  tax-payer 
or  assessor.     Pacific  Hotel  Co.  vs.  Lieb,  83 — G02. 

Schedule  returned  —  Forwarded  to  auditor  —  Tax  Commission 
to  assess  capital  stock.]  Section  33.  Such  statements  shall  be  sched- 
uled by  the  assessor;  and  such  schedule,  with  the  statements  so 
scheduled,  shall  be  returned  by  the  assessor  to  the  county  clerk. 
Said  clerk  shall,  at  the  time  he  makes  his  report  of  assessment,  for- 
ward to  the  auditor  all  such  schedules  and  statements  so  returned 
to  him.     The  auditor  shall,  annually,  on  the  meeting  of  the  state 


61 


board  of  equalization,  lay  before  said  board  the  schedules  and  state- 
ments herein  required  to  be  returned  to  him;  and  said  board  shall 
value  and  assess  the  capital  stock  of  such  companies  or  associations, 
in  the  manner  provided  in  this  act. 

Under  Sec.  26  and  27  of  Tax  Commission  law  (laws  1919,  p.  724),  all  powers 
and  duties  conferred  upon  tlie  State  Board  of  Equalization  and  upon  the 
Auditor  of  Public  Accounts  for  assessment  of  property  for  taxation  are 
transferred  to  and  to  be  exercised  by  the  Tax  Commission,  and  whenever, 
in  any  law  relating  to  the  assessment  of  property  for  taxation  any  sched- 
ule or  other  papers  are  required  to  be  filed  with,  or  duty  imposed  upon  or 
other  power  vested  in  either  the  Auditor  of  Public  Accounts  or  State 
Board  of  Equalization,  such  schedule,  etc.,  shall  be  filed  with,  such  duty 
and  power  shall  be  discharged  by  the  State  Tax  Commission. 

Franchise  to  be  listed  and  valued.]  Section  34.  Every  person 
owning  or  using  a  franchise  granted  by  any  law  of  this  state,  shall, 
in  addition  to  his  other  property,  list  the  same  as  personal  prop- 
erty, giving  the  total  value  thereof. 

Capital  stock  of  railway  corporation  is  personal  property.     Franchise  is  per- 
sonal property.    Cooper  vs.  Corbin,  105 — 224. 
Tax  on   capital   stock   of   corporation   is  personal   property   tax.      Parsons   vs. 
Gas,  etc.,  Co.,  108—380,  citing  Cooper  vs.  Corbin. 

State  and  national  banks  —  How  assessed  and  taxed.]  Section 
35.  The  stockholders  of  every  kind  of  incorporated  bank  located 
within  this  State,  whether  such  bank  has  been  organized  under  the 
banking  law  of  this  State,  or  of  the  United  States,  shall  be  assessed 
and  taxed  upon  the  value  of  their  shares  of  stock  therein,  in  the 
county,  town,  district,  village  or  city  where  such  bank  or  banking 
association  is  located  and  not  elsewhere,  whether  such  stockholders 
reside  in  such  place  or  not.  [The  value  of  such  shares  of  stock  for 
purpose  of  taxation,  shall  be  ascertained  by  deducting  from  the 
value  of  all  the  shares  of  the  capital  stock  of  such  bank,  the  fair 
cash  value  ol;  the  real  estate  owned  by  such  bank  or  banking  asso- 
ciation situated  in  the  county  in  which  such  bank  or  banking  asso- 
ciation is  located  as  determined  by  the  assessor.]  Such  shares  shall 
be  lislcd  and  assessed  with  regard  to  the  ownership  and  value 
thereof  as  they  existed  on  the  first  day  of  April  annually,  subject, 
however,  to  the  restriction  that  taxation  of  such  shares  shall  not  l)e 
at  a  greater  rate  than  is  as.sessed  upon  any  other  moneyed  capital 
in  the  hands  of  individiiiil  citi/.rns  of  this  State,  in  the  county,  town, 
district,  village  or  city  where  such  l)aid<  is  located.  The  shares  held 
in  this  Slate,  of  capital  stock  of  National  banks  not  located  in  this 
State,  shall  not  Ix-  n-fjuircd  to  be  listed  under  the  pi'ovisions  of  this 
act.  [As  amended  by  act  ajiproved  May  15,  VM)'].  In  force  .hdy  I, 
1903.    L.  1903,  p.  295.     [Portion  in  square  brackets  [   J  added.  | 


62 

Shares  of  natioual  bauks  held  by  non-rosideuts  of  State,  taxable  where  the 
bank  is  situated.    First  Nat.  Bank  vs.  Smith,  65 — 44. 

There  is  no  limitation  by  United  States  statutes  on  State 's  power  of  taxation, 
except  that  its  taxation  of  shares  of  national  banks  must  (under  United 
States  statutes)  be  at  place  where  bank  is  located,  and  must  be  at  rate  not 
exceeding  that  of  State's  taxation  of  State  banks  and  moneyed  capital. 
First  National  Bank  vs.  Smith,  65—44;  Baker  vs.  First  National  Bank,  67 
—297. 

It  is  not  beyond  legislative  power  to  fix  the  situs  of  bank  stock.  Such  pro- 
vision is  valid.     Danville  Banking  Co.  vs.  Parks,  88 — 170. 

Shares  of  national  bank  stock  were  taxable  in  1865-6  at  same  rate  as  shares 
in  State  banks.    P.  vs.  Bradley,  39—130. 

Having  collected  illegal  taxes  on  national  bank  stock,  such  cannot  be  recov- 
ered back,  nor  can  refunding  be  compelled.  Semble,  that  such  stock  is 
taxable  in  some  form,  objection  being  made  only  to  mode  of  collection, 
which  stockholders  waived  by  voluntary  payment.     P.  vs.  Miner,  46 — 374. 

The  shares  of  stock  or  personal  property  of  every  bank  (State  or  private)  in 
this  State  shall  be  assessed  at  its  full,  fair,  cash  value,  and  the  assessed 
value  of  its  real  estate  is  not  to  be  deducted  from  the  value  of  such 
shares  or  personal  property,  but  such  real  estate  shall  be  listed  and  as- 
sessed as  other  real  estate  is  listed  and  assessed  under  this  Act.  (See  Sec. 
5219  of  E.  S.  of  U.  S.)  So  long  as  shares  of  stock  and  real  estate  of  all 
banks  and  bankers,  whether  local  or  national,  are  assessed  in  that  man- 
ner, it  is  lawful,  nor  is  such  double  taxation.  Illinois  National  Bank  vs. 
Kinsella,    201—31. 

List  of  stockholders  to  be  kept,  etc.]  Section  36.  In  each  such 
bank  there  shall  be  kept  at  all  times  a  full  and  correct  list  of  the 
names  and  residences  of  its  stockholders,  and  of  the  number  of 
shares  held  by  each ;  which  list  shall  be  subject  to  the  inspection  of 
the  officers  authorized  to  assess  property  for  taxation;  and  it  shall 
be  the  duty  of  the  assessor  to  ascertain  and  report  to  the  county 
clerk  a  correct  list  of  the  names  and  residences  of  all  stockholders 
in  any  such  bank,  with  the  number  and  assessed  value  of  all  such 
shares  held  by  each  stockholder. 

Shares  listed  in  names  of  owners  —  Tax  extended.]  Section  37. 
The  county  clerk,  to  whom  such  returns  are  made,  shall  enter  the 
valuation  of  such  shares  in  the  tax  lists,  in  the  names  of  the  re- 
spective owners  of  the  same,  and  shall  compute  and  extend  taxes 
thereon  the  same  as  against  the  valuation  of  other  property  in  the 
same  locality. 

How  tax  on  shares  collected  — Lien.]  Section  38.  The  collector 
of  taxes,  and  the  officer  or  offi^cers  authorized  to  receive  taxes  from 
the  collector,  may,  all  or  either  of  them,  have  an  action  to  collect 
the  tax  assessed  on  any  share  or  shares  of  bank  stock  from  the 
avails  of  the  sale  of  such  share  or  shares ;  and  the  tax  against  such 


63 

share  or  shares  shall  be  and  remain  a  lien  thereon  till  the  payment 
of  said  tax. 

Dividends  to  be  held  for  taxes  —  Shares  sold. J  Section  39.  For 
the  purpose  of  collecting  such  taxes,  it  shall  be  the  duty  of  every 
such  bank,  or  the  managing  officer  or  officers  thereof,  to  retain  so 
much  of  any  dividend  or  dividends  belonging  to  such  stockholders 
as  shall  be  necessary  to  pay  any  taxes  levied  upon  their  shares  of 
stock,  respectively,  until  it  shall  be  made  to  appear  to  such  bank  or 
its  officers  that  such  taxes  have  been  paid;  and  any  officer  of  any 
such  bank  who  shall  pay  over  or  authorize  the  paying  over  of  any 
such  dividend  or  dividends,  or  any  portion  thereof,  contrary  to  the 
provisions  of  this  section,  shall  thereby  become  liable  for  such  tax ; 
and  if  the  said  tax  shall  not  be  paid,  the  collector  of  taxes  where 
said  bank  is  located  shall  sell  said  share  or  shares  to  pay  the  same, 
like  other  pei'sonal  property.  And  in  case  of  sale  the  provision  of 
law  in  regard  to  the  transfer  of  stock  when  sold  on  execution  shall 
apply  to  such  sale. 

A  Vjank  may  enjoin  the  collection  of  an  illegal  tax  on  its  stockholders  on  the 
theory  that  as  it  is  required  to  pay  the  taxes  and  deduct  from  dividends, 
such  would  save  multiplicity  of  suits.  Knopf  vs.  First  Natl.  Bank,  173 
—331. 

Manner  of  listing  and  valuing*  the  property  of  railroads  — 
Schedules  —  1st  May.]  Section  40.  Every  person,  company  or  cor- 
poration owning,  operating  or  constructing  a  railroad  in  this  state. 
shall  return  sworn  lists  of  schedules  of  the  taxable  property  of  such 
railroad,  as  hereinafter  provided.  Such  property  shall  be  listed  and 
assessed  with  reference  to  the  amount,  kind  and  value  on  the  first 
day  of  May  of  the  year  in  which  it  is  listed.  See  Sections  7-9,  53, 
Revenue  Act  of  1898,  post. 

Revenue  act  divides  property  of  railroad  companies  into  two  classes,  denom- 
inated "railroad  track"  and  that  not  so  denominated,  and  use  to  which 
land  is  put  and  not  title  determines  whether  it  shall  be  assessed  by  State 
Board  of  Equalization  or  local  assessor.  People  vs.  111.  Northern  R.  Co., 
248— 5:52. 

Railroad  company's  right  of  way  should  Vjc  assessed  as  a  unit.  People  (ex 
rcl.)  v.s.  Illinois  N.  R.  Co.,  248—532. 

The  elevated  roads  in  Chicago,  being  incorporated  under  the  general  railroad 
law  of  1872,  having  powers  of  eminent  domain,  and  authority  to  use  a 
right  of  way  of  their  own,  are  taxable  by  the  State  Board  of  Equalization, 
notwithstanding  they  confine  themselves  to  one  county,  and  run  on  streets 
part  of  the  way.     Knopf  vs.  Lake  Street  Elev.  Rd.,  197—212. 

Where  the  pas.senger  and  freight  depots  are  located  in  this  State,  and  also  the 
roundhouse,  switch  yards  and  terminal  facilities,  but  the  railroad  reaches 
these  over  a  leased  track,  and  is  itself  located  in  another  State,  it  is 
nevertheless   operating   in    this   State.      Where   the   property    is   used    alto- 


64 

gether  for  railroad  purposes,  and  is  all  necessary  in  tlie  operation  and 
management  of  the  road,  it  ia  properly  taxable  by  the  State  Board  of 
Equalization.     Ry.  Co.  vs.  People,  156—437. 

As  against  the  objection  to  judgment  for  delinquent  taxes  that  the  description 
of  the  property  was  erroneous,  it  must  be  presumed  that  the  county  clerk 
copied  the  owner's  description  of  it,  and  so  the  objector  is  estopped.  Cairo, 
etc.,  R.  C.  vs.  Mathews,  152—153  (1894). 

Railroad  company  will  be  taxed  on  an  easement  in  gross.  R.  R.  Co.  vs.  Hildc- 
brand,  136—447. 

The  fact  that  a  railroad  company  has  leased  its  road  and  rolling  stock  for  999 
years  does  not  exempt  it  from  taxation  therefor.  Archer  vs.  Rd.  Co.,  102 
—493. 

Railway  property  acquired  by  perpetual  lease  under  a  charter  which  author- 
izes it  to  acquire,  "by  lease,  purchase  or  otherwise,  all  property  neces- 
sary to  its  business,"  and  that  all  property  so  acquired  shall  become  part 
of  property  of  the  corporation,  is  taxable  as  property  of  such  company. 
Huck  vs.  C.  and  A.  R.  Co.,  86—352;  P.  vs.  Ry.  Co.,  248—532;  P.  vs.  Ferry 
Co.,  257—452. 

While  leased  road  may  be  part  of  main  track  within  the  meaning  of  this  sec- 
tion, a  road  on  which  the  company  occasionally  runs  trains  by  license  is 
not.     Cook  County  vs.  C,  B.  and  Q.  R.  Co.,  35—460. 

Tax-payer  is  bound  by  schedule  in  the  absence  of  fraud  accident  or  mistake. 
People  V.  Illinois  Cent.  R.  Co.,  273—220,  258. 

Time  of  filing  schedule  —  Form  of  same.]  Section  41.  They 
shall,  in  the  month  of  May  of  the  year  1873,  and  at  the  same  time 
in  each  year  thereafter  when  required,  make  out  and  file  with  the 
county  clerks  of  the  respective  counties  in  which  the  railroad  may 
be  located,  a  statement  of  schedule  showing  the  property  held  for 
right  of  way,  and  the  length  of  the  main  and  all  side  and  second 
tracks  and  turnouts  in  such  county,  and  in  each  city,  town  and  vil- 
lage in  the.  county,  through  or  into  which  the  road  may  run,  and  de- 
scribing each  tract  of  land,  other  than  a  city,  town  or  village  lot, 
through  which  the  road  may  run,  in  accordance  with  the  United 
States  surveys,  giving  the  width  and  length  of  the  strip  of  land 
held  in. each  tract,  and  the  number  of  acres  thereof.  They  shall 
also  state  the  value  of  improvements  and  stations  located  on  the 
right  of  way.  New  companies  shall  make  such  statement  in  May 
next  after  the  location  of  their  roads.  When  such  statement  shall 
have  been  once  made,  it  shall  not  be  necessary  to  report  the  descrip- 
tion as  hereinbefore  required,  unless  directed  so  to  do  by  the  county 
board ;  but  the  company  shall,  during  the  month  of  May,  annually, 
report  the  value  of  such  property,  by  the  description  set  forth  in  the 
next  section  of  this  act,  and  note  all  additions  or  changes  in  such 
right  of  way  as  shall  have  occurred. 
See  Ry.  Co.  vs.  P.,  217  111.  165,  referred  to  under  Sec.  49. 


65 

State  Board  of  Equalization  and  county  clerk,  in  assessment  and  distribution 
of  railroad  taxes,  are  controlled  by  Sees.  42,  43,  44,  109.  The  listing  of 
property  for  assessment  as  "railroad  track"  and  "rolling  stock"  within 
the  road  district,  as  valued  by  State  Board  of  Equalization  for  the  proper 
year,  is  a  sufficiently  certain  description.  W.,  St.  L.  and  P.  E.  Co.  vs.  P., 
137—181. 

Sec.  41  does  not  require  the  length  of  track  in  each  road  district  to  be  shown. 
O.  &  M.  E.  Co.  vs.  P.,  119—207. 

Any  description  of  land  by  which  the  property  may  be  identified  by  a  com- 
petent surveyor  with  reasonable  certaintj',  either  with  or  without  the  aid 
of  extrinsic  evidence,  will  be  sufficient  for  the  purpose  of  taxation.  Cairo, 
etc.,  E.  Co.  vs.  Mathews,  152—153  (1894);  P.  vs.  Wabash  E.  Co.,  267—30. 

Failure  of  railroad  company  to  file  schedule  with  county  clerk  does  not  author- 
ize local  assessor  to  assess  "railroad  track."  People  vs.  Wiggings  Ferry 
Co.,  257—452. 

"Railroad  track"  —  Description  of.]  Seetiou  42.  Such  right  of 
way  including  the  superstructures  of  main,  side  or  second  track  and 
turnouts,  and  the  station  and  improvements  of  the  railroad  com- 
pany on  such  right  of  way,  shall  be  held  to  be  real  estate  for  the 
purposes  of  taxation,  and  denominated  "railroad  track,"  and  shall 
be  so  listed  and  valued ;  and  shall  be  described  in  the  assessment 
thereof  as  a  strip  of  land  extending  on  each  side  of  such  railroad 
track,  and  embracing  the  same,  together  Avith  all  the  stations  and 
improvements  thereon,  commencing  at  a  point  where  such  railroad 
track  crosses  the  boundary  line  in  entering  the  county,  city,  town 
or  village,  and  extending  to  the  point  where  such  track  crosses  the 
boundary  line  leaving  such  county,  city,  town  or  village,  or  to  the 
point  of  termination  in  the  same,  as  the  case  may  be,  containing 

acres,  more  or  less  (inserting  name  of  county,  township, 

city,  town  or  village  boundary  line  of  same,  and  number  of  acres, 
and  length  in  feet),  and  when  advertised  or  sold  for  taxes,  no  other 
description  shall  be  necessary. 

Tracks  of  electric  railroad  laid  in  street  by  permission  of  municipality  and  a 
lot  adjoining  street  occupied  by  power  plant  are  a  part  of  right  of  way 
which  is  assessable  by  State  Board.     People  vs.  Terre  Haute  &  W.  E.  Co., 
256—591. 
Eailroad   property   described  merely  as  "Chicago,   Burlington   &   Quincy   Eail- 
road    Coin[»any — Eailroad    tracks   composed    of   right   of   way,   main   track, 
second  main  track  and  turnout,  and  station  and  improvements  of  said  rail- 
way company  on  such   right  of  way."  is  too  indefinite.     People   vs.   Chi- 
cago, B.  &  Q.  E.  Co.,  256—353. 
It  is  not  neccHsary  to  strictly  follow  form  for  describing  railroad  property,  yet 
property  must  be  described  so  that  it  can  be  located  by  a  competent  sur- 
veyor.    People  vs.  Chicago,  B.  &  Q.  R.  Co.,  256—353. 
Judgment  for  county  tax  is  sufficient  if  the  description  is  in  the  language  of 
section  42  .'ind  clear  enough  to  identify  track   of  company  in   the  county. 
People  vs.  Wabash  R.  Co.,  271—327. 


66 

A  railroad  bridge  used  primarily  for  railroad  track,  but  which  has  wooden  sup- 
ports and  roadway  for  wagons  in  which  toll  is  charged,  is  taxable  as  a 
unit  by  the  Board  of  Equalization  and  not  by  the  county  board,  as  a 
tax  by  the  latter  would  amount  to  a  tax  on  the  franchise.  People  vs. 
By.  Co.,  225—59;;. 
What  is  included  in  "track": 

The  use  of  land  adjoining  a  railroad  right  of  way  for  a  reservoir  for  water 
with  which  to  fill  locomotives,  is  "railroad  track,"  and  properly  assess- 
able by  the  State  Board  of  Equalization.     E.  R.  Co.  vs.  People,  218—463. 

An  embankment,  elevated  tracks,  viaduct  and  bridge  approach,  all  upon  the 
right  of  way  of  the  company,  and  used  by  the  company  as  its  right  of 
w^ay,  is  "railroad  track"  under  the  revenue  law  and  taxable  by  the  State 
Board  of  Equalization.     People  vs.  R.  E.  Co.,  215—177. 

A  bridge  owned  by  a  railroad  company  and  used  by  it  as  part  of  its  main 
track  and  for  a  toll  bridge,  is  "railroad  track"  within  the  meaning  of 
Sec.  42  of  Eevenue  Act,  at  least  to  the  extent  that  used  as  right  of  way. 
and  as  such  is  properly  assessable  only  by  the  State  Board  of  Equaliza- 
tion. Therefore,  a  tax  by  the  local  assessor  on  the  w^hole  bridge  was  in- 
volved, and  the  Act  for  assessing  bridges  over  a  navigable  stream  form- 
ing the  boundary  line  between  this  State  and  other  States  does  not 
apply.     People  vs.  A.,  T.  &  S.  P.  Ey.  Co.,  206—252. 

"Eailroad  track"  within  the  meaning  of  that  term  in  the  Eevenue  Act,  as  it 
concerns  the  Board  of  Equalization,  includes  all  used  by^  the  railroad  for 
right  of  way  purposes.  Under  the  law  there  are  no  divisions  or  classifica- 
tions to  be  made  by  the  board,  of  "railroad  track,"  such  as  "railroad 
track"  other  than  main  track.  People  vs.  Board  of  Equalization,  205 — 
296;  Chicago,  etc.,  E.  E.  vs.  Miller,  72—144;  R.  E.  Co.  vs.  Paddock.  75— 
616;  Cairo,  etc.,  E.  E.  Co.  vs.  Mathews,  152 — 153;  Ohio,  etc.,  E.  Co.  vs. 
Weber,  96—443. 

Land  adjoining  the  right  of  way,  surrounded  by  a  fence,  with  barns,  sheep 
yards,  sheep  pens,  an  elevator,  water  tank,  electric  light  plant,  and  other 
appliances  necessary  for  yarding  and  feeding  sheep,  situated  thereon,  with 
a  stub  track  about  five  hundred  feet  long  on  it,  and  shut  off  from  the  main 
track  by  a  gate  when  not  in  use  is  not  "railroad  track"  within  meaning 
of  this  Act.  That  is  applied  only  to  property  used  as  a  way  for  the  road, 
and  such  additional  ground  as  may  be  used  for  the  convenience  of  the 
road  but  not  as  part  of  its  "way."     Ey.  Co.  vs.  People,  195 — 184. 

Land  held  and  used  as  a  right  of  way  by  a  railroad  company,  including  the 
superstructure  thereon,  is  a  railroad  track,  and  properly  assessable  only 
by  the  State  Board  of  Equalization,  even  though  the  railroad  company  is 
a  tenant  by  sufferance,  or  has  a  lease  and  title  to  land  is  owned  by  an- 
other corporation  or  individual.  E.  Co.  v.  Grant,  167 — 489;  P.  vs.  Ey.  Co., 
248—532;  P.  vs.  Perry  Co.,  257—452. 

Under  this  section  railroad  track  is  real  property.  W.,  St.  L.  and  P.  E.  Co.  vs. 
P.,  137—181   (1891). 

Eailroad  track  includes  stations  on  right  of  way.  C,  B.  and  Q.  E.  Co.  vs.  P., 
136—660  (1891). 

Strip  of  land  one  hundred  feet  wide  and  one  thousand  four  hundred  and  seven- 
ty-two feet  in  length,  adjoining  the  main  track,  with  sidetrack  thereon, 
and  containing  a  stone  quarry  used  for  purpose   of  procuring  ballast  for 


67 

railroad,  is  "track,"  and  not  proper  to  be  assessed  by  loc^l  assessor,  but 
should  be  assessed  by  State  Board  of  Equalization.  C.  and  A.  R.  Co.  vs. 
P.,  129—571. 

The  fixed  and  stationary  machinery  attached  to  the  railway  shops  constitutes 
a  part  of  the  machine  shops,  and  should  appear  in  the  return  made  to  the 
Auditor  of  machine  shops  situated  on  the  right  of  way,  and  in  the  assess- 
ment of  machine  shops  made  by  the  State  Board  of  Equalization,  and  is 
not  assessable  by  the  local  assessor.  P.,  D.  and  E.  R.  Co.  vs.  Goar,  118 
—134. 

Railway  bridge,  owned  by  railroad  company,  across  a  boundary  stream  of  the 
State,  used  solely  for  railway  track,  is  "track,"  and  not  assessable  by 
town  or  county  assessors.  Act  of  1873,  Sec.  354,  on  bridges  on  border  of 
State,  does  not  affect  this.  That  Act  applies  to  bridges  owned  by  bridge 
companies.     Anderson  vs.  C,  B.  and  Q.  R.  Co.,  117 — 26. 

Property  held  for  right  of  way  is  to  be  listed  as  "track,"  though  the  road  has 
not  been  actually  constructed  thereon.  P.  vs.  Chicago  and  W.  I.  R.  Co., 
116—181. 

Must  be  appropriated  to  purposes  of  right  of  way,  to  be  railroad  track.  Chi- 
cago, etc.,  R.  Co.  vs.  P.,  98—350. 

This  section  does  not  require  acres  to  be  stated.  O.  &  M.  R.  Co.  vs.  P.,  119 
—207. 

Under  former  statute,  the  valuation  of  right  of  way  was  to  include  value  of 
improvements  in  addition  to  value  of  land  as  land.  Chicago,  etc.,  R.  Co. 
vs.  Lee  County,  44—248. 

It  is  presumed  that  the  State  board,  in  making  assessment  under  Sec.  109,  fol- 
lowed the  description  given  in  schedule  provided  by  this  section.  W.,  St. 
L.  and  P.  R.  Co.  vs.  P.,  137—181   (1891). 

How  "railroad  track"  listed  and  assessed.]  Section  43.  The 
value  of  the  "i-ailroad  trar-k"  shall  l)c  listed  and  taxed  in  the  sev- 
eral counties,  towns,  villages,  districts  and  cities,  in  the  proportion 
that  the  length  of  the  main  track  in  such  county,  town,  village,  dis- 
trict or  city  bears  to  the  whole  length  of  the  road  in  this  state,  ex- 
cept the  value  of  the  side  or  second  traek,  and  all  turnouts,  and  all 
station  houses,  depots,  machine  shops,  or  other  buildings  belonging 
to  the  road,  which  shall  be  taxed  in  the  county,  town,  village,  dis- 
trict or  city  in  which  the  same  are  located. 
It  is  suflicient  for  the  county  clerk  to  distribute  tho   valuation   of  "railroad 

track"  in  each  of  tho  towns.    O.  &  M.  R.  Co.  vs.  P.,  119—207. 
I'ndcr  old  law,  not  necessary  to  give  improvements  on  railroad  property  sep- 

arnti'ly.     C.  and  A.  U.  Co.  vs.  Livingston  Co.,  68 — 458. 

"Rolling  stock"  —  Schedule.]  Section  44.  The  movable  piop- 
erty  belonging  to  a  j-ailroad  conipany  shall  be  held  to  be  personal 
property,  and  denominated,  for  the  i)urpose  of  taxation,  "rolling 
stock."  Every  person,  company  or  eorporation  owning,  construct- 
ing or  operating  a  railroad  in  this  state,  shall,  in  the  month  of  May, 
annually,  return  a  list  or  schedule,  which  shall  contain  a  correct  de- 
tailed inventory  of  all  the  rolling  stock  belonging  to  such  company, 


6S 

and  which  shall  distinctly  set  forth  the  number  of  locomotives  of 
all  classes,  passenger  cars  of  all  classes,  sleeping  and  dining  cars, 
express  cars,  baggage  cars,  horse  cars,  cattle  cars,  coal  cars,  plat- 
form cars,  Avrecking  cars,  pay  cars,  hand  cars,  and  all  other  kinds 
of  cars.     See  Sections  7-9,  53  Revenue  Act  of  1S98,  post. 

Railway  cars  leased  by  owner  to  transportation  companies  to  be  used  in  other 

States  cannot  be  taxed  in  tlie  State  of  owner's  domicile,  but  each  State 

in  which  the  cars  are  used  but  not  permanently  located  may  levy  a  tax 

based  on  average  number  of  cars  in  the  State  during  taxing  period.    Keith 

Equip.  Co.  vs.  Board  of  Review,  283—244. 
Power  of  a  state  to  tax  instrumentalities  of  interstate  commerce  which  move 

both    within    and    without    its    jurisdiction.      Union    Tank    Line    Co.    vs. 

Wright,  249  U.  S.  275. 
Rolling  stock  embraces  movable  property  belonging  to   the   corporation,   such 

as  is  taken  from  one  part  of  the  line  to  another.     Ohio,  etc.,  R.  Co.  vs. 

Weber,  96—443. 
Company  using  Pullman  palace  cars,  belonging  to  another  company,  is  liable 

for  taxes  thereon.     Kennedy  vs.  St.  Louis,  etc.,  R.  Co.,  62 — 395. 
Rolling  stock  was  realty,  under  decisions  of  this   State,  prior  to  adoption  of 

Constitution  of  1870.     See  Art.  11,  Sec.  10,  thereof.     Palmer  vs.  Forbes, 

23—301,   at   312;   Hunt   vs.   Bullock,   23—320;    Titus   vs.   Mabee,   25—257; 

Titus  vs.   Ginheimer,  27 — 462;   Mich.   Central  R.   Co.  vs.   Chicago,   etc.,  R. 

Co.,  1  App.  399. 

How  "rolling-  stock"  listed  and  taxed.]  Section  45.  The  roll- 
ing stock  shall  be  listed  and  taxed  in  the  several  counties,  towns, 
villages,  districts  and  cities,  in  the  proportion  that  the  length  of  the 
main  track  used  or  operated  in  such  county,  town,  village,  district 
or  city  bears  to  the  whole  length  of  the  road  used  or  operated  by 
such  person,  company  or  corporation,  whether  owned  or  leased  by 
him  or  them  in  whole  or  in  part.  Said  list  or  schedule  shall  set  forth 
the  number  of  miles  of  main  track  on  which  said  rolling  stock  is 
used  in  the  state  of  Illinois,  and  the  number  of  miles  of  main  track 
on  which  said  rolling  stock  is  used  elsewhere. 

Stock  of  leased  road  should  be  distributed  among  the  counties  where  its  lines 
are  operated.     Huck  vs.  C.  and  A.  R.  Co.,  86 — 352. 

That  distribution  of  rolling  stock  and  capital  stock  between  counties  is  merely 
ministerial  service  and  may  be  made  by  clerk  of  Board  of  Equalization, 
and  not  by  board  itself.    Wilson  vs.  Weber,  96 — 454. 

The  proper  way  to  fix  proportion  of  capital  stock  and  rolling  stock  of  inter- 
state railway  company  which  should  be  taxed  in  this  State,  is  to  figure 
the  proportion  of  main  track  in  this  State  to  total  main  track.  Ohio,  etc., 
R.  Co.  vs.  Weber,  96—443. 

In  assessing  rolling  stock  of  Illinois  Central  Railroad  Company'  for  State  tax 
provided  for  in  its  charter,  the  Auditor  cannot  assess  entire  rolling  stock 
of  such  company  but  only  such  portion  thereof  as  is  fairly  assessable  to 
the  charter  lines.     People  vs.  Ry.  Co.,  273-220. 


69 


Personalty  and  real  estate  other  than  "rolling-  stock"  and 
"railroad  track."  where  listed.]  Section  46.  The  tools  and  mate- 
rials for  repairs,  and  all  other  personal  property  of  any  railroad  ex- 
cept "rolling  stock,"  shall  be  listed  and  assessed  in  the  county, 
town,  village,  district  or  city  wherever  the  same  may  be  on  the  first 
day  of  :May.  All  real  estate,  including  the  stations  and  other  build- 
ings and  structures  thereon,  other  than  that  denominated  "railroad 
tracks,"  belonging  to  any  railroad,  shall  be  listed  as  lands  or  lots, 
as  the  case  may  l)e,  in  the  county,  town,  village,  district  or  city 
where  the  same  are  located. 

The  company  is  not  estopped  to  set  up  a  mistake  iu  classilication  made  by  its 
manager,  which  is  palpable  to  the  local  assessor;  thus  where  all  the  right 
of  way  of  a  railway  company  was  intended  to  be  embraced  within  the  re- 
turn made,  if  the  correct  number  of  acres  was  not  stated,  that  would  not 
justify  the  local  assessor  in  assessing  any  portion  of  the  right  of  way.     P., 
D.  and  E.  E.  Co.,  vs.  Goar,  118—134. 
Where  the  railroad  company  has  omitted  lands  from  schedule  A,  the  presump- 
tion is  that  such  land  was  returned  as  real  estate,  and  company  is  estopped 
to  object  to  a  local  tax  by  showing  that  it  should  be  treated  as  track.     I. 
and  St.  L.  E.  Co.  vs.  P.,  130—62. 
A   railroad  company  is  bound  by  its  statement  of  what  is  "railroad  track" 
and  what  is  property,  other  than  "railroad  track,"  and  the  local  assessor 
is  to  assess  according  to  this  statement,  and  is  not  bound  to  take  notice  of 
a  mistake  made  by  the  company  in  returning  the  laud.     Ey.  Co.  vs.  Peo- 
ple, 156—373. 
Lots  purchased  and  rented  to  tenants  for  use  for  other  than  railroad  purposes 
are  not  part  of  the  railroad  track,  notwithstanding  they  are  intended  to 
be  used  for  railroad  purposes  in  the  future.     C,  B.  and  Q.  E.  Co.  vs.  P., 
136—660  (1891). 
Semble,  it  is  the  duty  of  local  assessor,  as  to  railroad  real  estate,  to  assess  real 
estate  of  railway  company  other  than  "track,"  which  must  be  assessed 
by  State  Board  of  Equalization.     C.  and  A.  E.  Co.  vs.  P.,  129—571. 
This  section  contemplates  within  its  provision  station  buildings  not  on  right  of 

way.    C.  B.  and  Q.  E.  Co.  vs.  P.,  136—660  (1891). 
The  local  a.ssessor  should  so  describe  part  assessable  by  him  as  not  to  include 
railroail  track,  and  if  lie  lists  lot  belonging  to  railway  company,  any  part 
of  which  is  "railroad  track"  assessed  by  State  board,  it  will  be  double 
taxation.     Chicago,  etc.,  E.  Co.  v.s.  P.,  99—404. 
"  I'fT.Honal    property   otlier  than   rolling   stock"   embraces   tools,   materials   for 
repairs,  and  all   other  property  which   in   ordinary  use  is  not  taken  from 
one    part    of   line    to    another,      'i'his,    witli    lands    "not    part   of   railroad 
track,"  constitutes  local  projierty.     Ohio,  etc.,  E.  Co.  vs.  Weber,  96—443. 
Lots  owiic.l  by  niilroad  company  and  occupied  by  stock  yards  outside  of  right 
of    way    are    properly    assessed    by    local    assessor   as    property    other    than 
railroad  track.     People  vs.  E.  Co.,  247 — 3G0. 

How  such  other  personal  and  real  property  to  be  assessed.  | 
Section  47.  'I'lic  couiily  clerk  sliall  i-etuni  In  tlie  assessor  ol"  llie 
town  or  district,  as  the  case  may  recjuiro,  ;i  r()[)y  of  tlie  schedule  or 


70 


list  of  the  real  estate  (other  than  "railroad  track,")  and  oi"  the 
personal  property  (except  "rolling  stock,")  pertaining  to  the  rail- 
road; and  such  real  and  personal  property  shall  be  assessed  by  the 
assessor.  Such  property  shall  be  treated  in  all  respects  in  regard 
to  assessment  and  equalization,  the  same  as  other  similar  property 
belonging  to  individuals,  except  that  it  shall  be  treated  as  property 
belonging  to  railroads,  under  the  terms  "lands,"  "lots,"  and  "per- 
sonal property."    See  Sectio'n  7-9,  53  Revenue  Act  of  1898,  post. 

Railroad  returns  to  auditor.]  Section  48.  At  the  same  time 
that  the  lists  or  schedules  are  hereinbefore  required  to  be  returned 
to  the  county  clerks,  the  person,  company  or  corporation  running, 
operating  or  constructing  any  railroad  in  this  state,  shall  return  to 
the  auditor  of  public  accounts  (Tax  Commission)  sworn  statements 
or  schedules,  as  follows : 

First— Of  the  property  denominated  "railroad  track,"  giving 
the  length  of  the  main  and  side  or  second  tracks  and  turn  outs,  and 
showing  the  proportions  in  each  county,  and  the  total  in  the  state. 

Second — The  "rolling  stock,"  giving  the  length  of  the  main 
track  in  each  county,  the  total  in  this  state,  and  the  entire  length  of 
the  road. 

Third — Showing  the  number  of  ties  in  track  per  mile,  the 
weight  of  iron  or  steel  per  yard,  used  in  main  and  side  tracks ;  what 
joints  or  chairs  are  used  in  track,  the  ballasting  of  road,  whether 
gravel  or  dirt,  the  number  and  quality  of  buildings  or  other  struc- 
tures on  "railroad  track,"  the  length  of  time  iron  in  track  has  been 
used,  and  the  length  of  time  the  road  has  been  built. 

Fourth — A  statement  of  schedule  showing : 

1.  The  amount  of  capital  stock  authorized,  and  the  number  of 
shares  into  which  such  capital  stock  is  divided. 

2.  The  amount  of  capital  stock  paid  up. 

3.  The  market  value,  or  if  no  market  value,  then  the  actual 
value  of  the  shares  of  stock. 

4.  The  total  amount  of  all  indebtedness,  except  for  current 
expenses  for  operating  the  road. 

5.  The  total  listed  valuation  of  all  its  tangible  property  in  this 
state. 

Such  schedule  shall  be  made  in  conformity  to  such  instructions 
and  forms  as  may  be  prescribed  by  the  auditor  of  public  accounts 
(Tax  Commission). 

Under  Sec.  27  of  Tax  Commission  law  whenever  in  any  law  relating  to  assess- 
ment of  property  for  taxation  any  abstracts  or  schedules  are  required  to 


71 

be  filed  with,  or  duty  imposed  upon,  or  vested  in  either  the  Auditor  of 
Public  Accounts  or  the  State  Board  of  Equalization  such  abstracts  or 
schedules  shall  be  filed  with,  such  duty  and  power  shall  be  discharged  by 
the  Tax  Commission. 

Neglect  to  return.]  Section  49.  If  any  person,  company  or  cor- 
poration, owning,  operating  or  constructing  any  railroad,  shall 
neglect  to  return  to  the  county  clerks  the  statements  or  schedules 
required  to  be  returned  to  them,  the  property  so  to  be  returned  and 
assessed  by  the  assessor  shall  be  listed  and  assessed  as  other  prop- 
erty. In  ease  of  failure  to  make  returns  to  the  auditor,  as  hereinbe- 
before  provided,  the  auditor,  ^vith  the  assistance  of  the  county 
clerks  and  assessors,  when  he  shall  require  such  assistance,  shall 
ascertain  the  necessary  facts  and  lay  the  same  before  the  state 
board  of  equalization.  In  case  of  failure  to  make  said  statements, 
either  to  the  county  clerk  or  auditor,  such  corporation,  company  or 
person  shall  forfeit,  as  a  penalty,  not  less  than  $1,000  nor  more  than 
$10,000  for  each  offense,  to  be  recovered  in  any  proper  form  of  ac- 
tion, in  the  name  of  the  People  of  the  State  of  Illinois,  and  paid  into 

the  state  treasury. 

The  statement  required  filed  with  county  clerk,  for  failure  to  file  which  the 
penalty  of  $1,000  is  imposed,  was  required  to  be  filed  in  the  month  of 
May,  1873,  by  all  roads  then  in  existence,  and  thereafter  by  railroads  sub- 
sequently organized  and  constructed  in  the  month  of  May  next  after  the 
location  of  the  new  road.  Lists  and  schedules  arc  to  be  filed  annually 
thereafter.  Once  such  statement  has  been  made,  the  only  duty  thereafter 
devolving  on  the  company,  as  to  property  of  which  a  detailed  description 
is  given  in  the  statement,  and  to  which  the  statute  gives  the  name  "rail- 
road track,"  is  to  report  the  value  of  the  property  describing  it  as  "rail- 
road track."  The  penalty  has  to  do  with  filing  the  statement  covering 
property  afterward  to  be  called  "railroad  track."  This  penal  provision 
of  $1,000  is  not  out  of  proportion  to  the  offense  and  is  constitutional 
under  Sec.  11,  Art.  2,  of  Constitution.     Ry.  Co.  vs.  People,  217 — 1G4. 

Schedules  —  Tax  Commission  to  assess  railroad  property.]  Scc- 
lioii  50.  'I'lie  auditor  shall,  annually,  on  the  meeting  of  the  state 
board  of  equalization,  lay  before  said  board  the  statements  and 
schedules  herein  required  to  l)e  returned  to  him;  and  said  board 
.shall  assess  such  pi'Operty  in  the  manner  hcreinafler  provided. 

See  eases  given  under  Sec.  42  supra. 
I'nder  Sees.  2G  and  27  of  Tax  Conimis.sion  law  (laws  1919,  p.  724),  all  the  pow- 
ers and  duties  conferred  upon  the  State  Board  of  Equalization  and  upon 
the  Auditor  of  Public  Accounts  for  a-ssessment  of  property  for  taxation 
are  transferred  to  and  to  be  exercised  by  the  Tax  Commission,  and  when- 
ever, in  any  law  relating  to  the  asHessmcnt  of  property  for  taxation  sched- 
ules or  other  i)a[>erH  arc  r(!(|iiired  to  be  filed  wilii,  or  duty  is  imposed  upon 
or  other  power  vested  in  either  the  Auditor  of  Public  Accounts  or  State 
Hoard  of  Plfiiiaiization,  nxich  .schedule,  vie,  sliall  be  filed,  witli  siicli  duty 
and  power  shall  be  discharged  by  the  State  Tax  Commission. 


72 

All  real  estate  denominated  "railroad  track"  is  assessable  by  the  State  Board 
of  Equalization  and  all  that  denominated  other  than  railroad  track  is 
assessable  by  the  local  assessor.  The  same  real  estate  may  not  be  assessed 
by  both,  however,  bnt  the  nature  of  the  real  estate  is  not  conclusively 
defined  by  its  designation  in  the  return  of  the  railroad  company.  The 
local  assessors  should  assess  what  is  not  railroad  track  and  so  describe  it 
that  the  portion  assessed  by  them  can  be  identified.  If  they  assess  rail- 
road track,  the  assessment  is  void.  I.  C.  E.  E.  Co.  vs.  Gavins,  238 — 380; 
P.  vs.  Ey.  Co.,  248—532,  539. 

An  assessment  of  property  used  as  a  railroad  track  by  the  local  township 
assessor  is  void,  as  the  exclusive  power  to  assess  railroad  track  and  rolling 
stock  of  railways  is  conferred  upon  the  State  Board  of  Equalization.  P., 
D.  and  E.  E.  Co.  vs.  Gear,  118—134. 

The  local  assessors  are  to  assess  all  railway  property  except  rolling  stock, 
track  and  capital  stock,  which  are  to  be  assessed  by  State  board.  C.  B. 
and  Q.  E.  Co.  vs.  Siders,  88 — 320;  Chicago,  etc.,  E.  Co.,  vs.  Paddock,  75 
—616. 

No  road  can  complain  of  the  omission  from  assessment,  by  State  Board  of 
Equalization  of  certain  improvements,  for  all  roads.  C,  B.  and  Q.  E.  Co. 
vs.  Siders,  88—320. 

Local  assessor  has  no  power  to  assess  right  of  way  of  railroad  company,  as 
such  power  is  in  State  Board  of  Equalization.  People  vs.  Wiggins  Ferry 
Co.,  257—452. 

Railroad  tax  book  —  Extending-  and  collecting  tax.]  Section 
51.  The  county  clerk  shall  procure,  at  the  expense  of  the  county, 
a  record  book,  properly  ruled  and  headed,  in  which  to  enter  the 
railroad  property  of  all  kinds,  as  listed  for  taxation,  and  shall  enter 
the  valuations  as  assessed,  corrected  and  equalized,  in  the  manner 
provided  by  this  act ;  and  against  such  assessed,  corrected  or  equal- 
ized valuation,  as  the  case  may  require,  the  county  clerk  shall  ex- 
tend all  the  taxes  thereon  for  which  said  property  is  liable.  And 
at  the  proper  time  fixed  by  this  act  for  delivering  tax  books  to  the 
county  collector,  the  clerk  shall  attach  a  warrant,  under  his  seal  of 
office,  and  deliver  said  book  to  the  county  collector,  upon  which  the 
said  county  collector*  is  hereby  required  to  collect  the  taxes  there 
charged  against  railroad  property,  and  pay  over  and  account  for 
the  same  in  the  manner  provided  in  other  cases.  Said  book  shall  be 
returned  by  the  collector  and  be  filed  in  the  office  of  the  county 
clerk  for  future  use. 

If  the  railroad  company  returns  property  as  "railroad  track"  when  it  should 

have    been    returned    as    "real    estate    other    than    denominated    railroad 

track,"  it  is  the  duty  of  the  local  assessor  to  list  and  assess  such   real 

estate  as  omitted  property.     Ey.  Co.  vs.  People,  195 — 184. 

Warrant  is  indispensable  part  of  tax  books  and  its  absence   was  ground  for 

enjoining  sale  for  taxes.     Eeam  vs.  Stone,  102 — 359. 

Description  of  platted  land.]     Section  52.     When  any  railroad 

company  shall  make  or  record  a  plat  of  any  contiguous  lots  or  par- 


73 

eels  of  land  belonging  to  it,  the  same  may  be  described  as  desig- 
nated on  such  plat. 

Telegraph  Companies  —  Return  —  Schedule.]  Section  53.  Any 
person,  company  or  corporation,  using  or  operating  a  telegraph  line 
in  this  state,  shall,  annually,  in  the  month  of  May,  return  to  the 
auditor  of  public  accounts  (Tax  Commission)  a  schedule  or  state- 
ment, as  follows : 

First — The  amount  of  capital  stock  authorized,  and  the  number 
of  shares  into  which  such  capital  stock  is  divided. 

Second — The  amount  of  capital  stock  paid  up. 

Third — The  market  value,  or  if  no  market  value,  then  the 
actual  value  of  the  shares  of  stock. 

Fourth — The  total  amount  of  all  indebtedness,  except  current 
expenses,  for  operating  the  line. 

Fifth — The  length  of  the  line  operated  in  each  county,  and  the 
total  in  the  state. 

Sixth — The  total  assessed  valuation  of  all  its  tangible  property 
in  this  state. 

Such  schedule  shall  be  made  in  conformity  to  such  instructions 
and  forms  as  may  he  prescribed  by  the  auditor  of  public  accounts 
(Tax  Commission),  and  with  reference  to  amounts  and  values  on 
the  first  day  of  Slay  of  the  year  for  which  the  return  is  made. 
Powers  and  duties  conferred  on  Auditor  of  Public  Accounts  to  be  exercised  by 

Tax  Commission.     See  Note,  Sec.  50,  supra. 

Tax  Commission  to  assess  —  How  tax  collected.]  Section  54. 
The  auditor  sliall  annually,  on  the  meeting  of  the  state  board  of 
equalization,  lay  before  said  board  the  statement  or  schedule  herein 
required  to  be  returned  to  him;  and  said  board  shall  assess  the  cap- 
ital stock  of  such  telegraph  company,  in  the  manner  hereinafter 
provided.  The  tax  charged  on  the  capital  stock  of  telegrai)li  com- 
panies shall  be  placed  in  the  hands  of  county  collectors,  in  a  book 
provided  foi-  that  pui-pose,  the  same  as  is  i-equired  for  railroad  prop- 
erty, and  may  be  included  in  same  book  willi  railroad  property. 
Powers  and  duties  conferred  nn  State  Board   of  Eciuali/.ation   and  Auditor  of 

Public   Accounts   to   bo   exercised   by   Tax    Commission.     See   Note,   under 

Sec.  ,')0j  siipr.'i. 

Office  furniture,  etc.,  how  listed  and  assessed.]  Section  55.  The 
oftice  furniture  and  olher  personal  property  of  telegraph  companies 
shall  be  listed  and  assessed  in  the  county,  1own,  dislr-ict,  village  or 
city  where  the  same  is  used  oi-  kept. 

Penalty  for  false  schedules,  etc.]  Sectioji  56.  1 1"  any  iieison  or 
corporation  shall  give  a  false  or  fraudulent  list,  schedule  or  state- 
ment, required  by  this  act,  or  shall   fail  or  refuse  to  deliver  to  the 


74 

assessor,  when  called  on  for  that  purpose,  a  list  of  the  taxable  per- 
sonal property  which  he  is  required  to  list  under  this  act,  he  or  it 
shall  be  liable  to  a  penalty  of  not  less  than  $10  nor  more  than  $2,000, 
to  be  recovered  in  any  proper  form  of  action,  in  the  name  of  the 
People  of  the  State  of  Illinois,  on  the  complaint  of  any  person.  Such 
fine,  when  collected,  to  be  paid  into  the  county  treasury. 

Perjury.]  Section  57.  Whoever  shall  willfully  make  a  false  list, 
schedule  or  statement,  under  oath,  shall,  in  addition  to  the  penalty 
provided  in  the  preceding  section,  be  liable  as  in  the  case  of  perjury. 
Real  property  —  As  of  what  time  listed  —  Who  liable  for  tax  — 
Listed  May  1st.]  Section  58.  All  real  property  in  this  state,  sub- 
ject to  taxation  under  this  act,  including  real  estate  becoming  tax- 
able for  the  first  time,  shall  be  listed  to  the  owners  thereof,  by  such 
owners,  their  agents,  county  clerks  or  assessors,  or  the  county 
board,  and  assessed  for  the  year  one  thousand  eight  hundred  and 
eighty-one,  and  yearly  thereafter,  with  reference  to  the  amount 
owned  on  the  first  day  of  May  in  each  year,  including  all  property 
purchased  on  that  day :  Provided,  that  no  assessment  of  real  prop- 
erty shall  be  considered  as  illegal  by  reason  of  the  same  not  being 
listed  or  assessed  in  the  name  of  the  owners  thereof.  [As  amended 
by  act  approved  June  2,  1881.  In  force  July  1,  1881.  L.  1881,  p. 
133.]  See  Sections  7-9,  53  Revenue  Act  of  1898,  post. 
Disconnected  tracts  of  land  cannot  be  listed  together,  but  they  should  be  listed 

separately;  however,  listing  in  smallest  legal  subdivisions  is  not  required. 

Spellman  vs.  Curtenius,  12 — 409. 
The  tax  list  need  not  give  name  of  property  owner.    Zeigler  vs.  P.,  164 — 532. 

Owner  on  1st  May  liable.]  Section  59.  The  owner  of  property 
on  the  first  day  of  May  in  any  year,  shall  be  liable  for  the  taxes  of 
that  year.  The  purchaser  of  property  on  the  first  day  of  May  shall 
be  considered  as  the  owner  on  that  day.  See  Sections  7-9,  53  Rev- 
enue Act  of  1898,  post. 

Leasehold  interest  in  exempted  lands.]  Section  60.  When  real 
estate,  which  is  exempt  from  taxation,  is  leased  to  another  whose 
property  is  not  exempt,  and  the  leasing  of  which  does  not  make  the 
real  estate  taxable,  the  leasehold  estate  and  the  appurtenances  shall 
be  listed  as  the  property  of  the  lessee  thereof,  or  his  assignee,  as 
real  estate. 

Under  this  section,  the  leasehold  interest  the  Illinois  Central  Eailroad  con- 
veyed by  lease  became  taxable  as  real  estate  in  the  possession  of  the 
lessee.     People  vs.   Salt  Co.,  233—223. 

When  certain  lands  become  taxable.]  Section  61.  Government 
lands  entered  or  located  on  or  prior  to  the  first  day  of  May,  shall 
be  taxable  for  that  year,  and  annually  thereafter.    School  lands  and 


^5 

lots  sold  shall  be  taxable  in  like  manner  as  government  lands.  Lands 
and  lots  sold  by  the  trustees  of  the  Illinois  and  Michigan  Canal 
shall  be  taxable  from  and  after  the  time  the  full  payment  therefor 
is  made.  Illinois  Central  railroad  lands  and  lots  shall  be  taxable 
from  and  after  the  time  the  last  payment  becomes  due.  Swamp 
lands  and  lots  shall  become  taxable  whenever  the  county  sells,  con- 
veys, or  agrees  to  convey  its  title:  Provided,  that  canal,  Illinois 
Central  railroad  and  swamp  lands  and  lots  shall  be,  in  other  re- 
spects, governed,  as  to  the  time  of  becoming  taxable,  the  same  as 
government  lands.    See  Sections  7-9,  53  Revenue  Act  of- 1898,  post. 

Subdividing  —  Owner  to  plat  —  Record  —  Description  —  Un- 
paid taxes  or  special  assessments.]  Section  62.  In  all  cases  where 
any  tract  or  lot  of  land  is  divided  in  parcels,  so  that  it  cannot  be  de- 
scribed without  describing  it  by  metes  and  bounds,  it  shall  be  the 
duty  of  the  owner  to  cause  such  land  to  be  surveyed  and  platted 
into  lots.  Such  plat  shall  be  certified  and  recorded.  The  descrip- 
tion of  real  estate,  in  accordance  with  the  number  and  descrip- 
tion set  forth  in  the  plat,  aforesaid,  shall  be  deemed  a  good  and 
valid  description  of  the  lot  or  parcel  of  land  so  described :  Provided, 
that  hereafter  no  new  subdivision  of  any  tract  of  land,  lots  or  blocks 
shall  be  approved  by  a  city,  town,  incorporated  town  or  village  of- 
ficer, unless  all  redeemable  sales  for  unpaid  taxes  or  special  assess- 
ments have  been  redeemed  and  all  forfeited  taxes  or  special  assess- 
ments have  been  paid  as  required  by  law  and  before  any  recorder  of 
deeds,  files  and  records  or  any  city,  town,  incorporated  town  or  vil- 
lage officer  in  charge  of  such  matters  approves  any  plat  or  new  sub- 
division, vacation,  or  dedication  submitted,  he  shall  require  that  a 
statement  from  the  county  clerk  be  endorsed  upon  any  such  pro- 
posed plat  of  new  subdivision,  vacation  or  dedication  to  the  effect 
that  the  county  clerk  finds  no  reasonable  tax  sales  or  unpaid  for- 
feited taxes  against  any  of  the  real  estate  included  in  such  plat.  [As 
amended  by  act  approved  June  29,  1915.  \j.  1915,  p.  575. 

The  proviso  of  1915  to  Sec.  62  does  not  apply  to  plats  submitted  for  approval 
before   the    proviso   took    cfTci-t.      People   vs.   Massicn,  27i) — 312. 

Owner  neglecting-  —  County  clerk  to  cause  plat,  etcl  Section 
HA.  It  the  owner  of  any  such  tiiid  or  hit  shall  refuse  or  neglect  to 
cause  such  survey  to  be  made  within  thirty  (30)  days  after  having 
been  notified  by  the  county  clerk,  by  publication  of  a  notice  in  a 
newspaper  in  the  county,  having  general  circulation  at  least  three 
times,  said  clerk  shall  cause  such  survey  to  be  made;  and  recorded; 
and  the  expenses  of  the  publication  of  such  notice  and  of  making 
such  survey  shall  be  added  to  the  tax  levied  on  such  real  i)ropcrty, 


76 

and  when  collected,  shall  be  paid,  ou  demand  to  the  persons  to 
whom  it  is  dne.  [As  amended  by  act  approved  May  31,  1879.  ]n 
force  July  1,  1879.  L.  1879,  p.  255.] 

Plat  authorized  by  Sees.  62  and  63  not  admissible  in  evidence  wliere  the  only- 
issue  was  title  to  the  premises  in  controversy.  Bald  vs.  Nuernbergcr, 
274—125. 

If  a  property  owner  after  notice  neglects  and  refuses  to  plat  his  land  for 
taxation,  lands  may  be  platted  by  county  clerk  under  Sec.  62  of  Eevenue 
Law.     People  vs.  E.  Co.,  252—395,  397. 

To  be  valid  the  plat  must  be  recorded.     P.  vs.  Clifford^  166 — 168. 

Application  for  taxes  against  land,  described  by  reference  to  plat  filed  for 
■  record  without  authority,  will  be  refused,  as  where  assessor,  and  not  the 
owner,  subdivided  it.     P.  vs.  Alton,  etc.,  E.  Co.,  96 — 369. 

Assessment  upon  subdivision  of  land  unauthorized  by  owner  is  void,  because 
that  would  change  the  description  of  the  land,  so  that  an  ov^^ner  applying 
at  the  collector's  office  to  pay  taxes  on  his  land  would  find  none  on  the 
books  answering  his  description  of  it.     Gage  vs.  Eumsey,  73 — 473. 

Plat  made  by  county  clerk  must  be  certified  and  recorded,  just  as  well  as  one 
made  by  the  owner,  under  See.  62.     Ely  vs.  Brown,   183 — 602. 

Description  of  property  assessed  according  to  assessor's  plat  made  under  Act 
of  1853,  but  not  made  by  county  surveyor,  is  insufficient  to  sustain  judg- 
ment of  sale.     Upton  vs.  P.,  176 — ^633. 

Under  prior  similar  statute  (L.  1853,  p.  3),  held,  description  of  lots  in  plats, 
not  certified  to  by  county  surveyor,  was  not  sufficient  for  taxation.  P.  vs. 
Eeat,  107—581. 

Division  of  back  taxes  and  extending  the  same  on  lots  and  blocks  by  the  county 
clerk  is  improper.  Where  a  tract  on  which  there  are  unpaid  back  taxes  is 
subdivided,  it  is  not  proper  for  the  county  clerk  to  divide  the  back  taxes 
and  extend  them  on  the  lots  and  blocks.  McCss'tney  vs.  Morris,  137 — 481 
(1890). 

How  listed  as  between  counties.]  Section  64.  Any  tract  of  land 
not  exceeding  one-sixteenth  of  a  section,  shall  be  listed  in  the 
county  where  the  greater  part  thereof  is  situated.  AVhen  any  such 
tract  of  land  shall  be  situated  equally  in  two  counties,  the  auditor 
(Tax  Commission)  shall  determine  in  which  county  it  shall  be 
listed.  If  there  be  several  tracts  similarly  situated,  the  auditor 
(Tax  Commission)  shall  apportion  them  equally  between  the  coun- 
ties as  nearly  as  practicable.  County  clerks  may  have  the  actual 
contents  of  such  tracts  lying  in  their  respective  counties,  surveyed, 
platted  and  recorded,  in  the  manner  provided  for  in  other  cases. 
Powers  and  duties  conferred   on  Auditor  of  Public  Accounts  to  be  exercised 

by  Tax  Commission.     See  Note,  Sec.  50,  supra. 

How  listed  as  between  towns.]  Section  65.  The  foregoing  rule 
shall  apply  to  lands  lying  in  different  towns:  Provided,  the  county 
clerk  shall  act  in  said  eases  instead  of  the  auditor  (Tax  Commis- 
sion), 


77 

Powers  and  duties  conferred  on  Auditor  of  Public  Accounts  to  be  exercised 
by  Tax  Commission.     See  Note,  Sec.  50^  supra. 

Making-  and  delivery  of  assessment  books  and  blanks  —  Howi 
property  to  be  listed  —  What  books  to  contain.]  Section  66.  The 
comity  clerk  shall  make  up  for  the  several  towns  or  districts  in  his 
county,  in  books  to  be  provided  for  that  purpose,  the  lists  of  lands 
and  lots  to  be  assessed  for  taxes.  "When  a  whole  section,  half  sec- 
tion, quarter  section,  or  half-quarter  section,  belongs  to  one  owner, 
it  shall,  at  the  request  of  the  owner  or  his  agent,  be  listed  as  one 
tract,  and  when  all  lots  in  the  same  block  belong  to  one  owner,  they 
shall,  at  the  request  of  the  owner  or  his  agent,  be  listed  as  a  block. 
When  several  adjoining  lots  in  the  same  block  belong  to  the  same 
owner,  they  shall,  at  the  request  of  the  owner  or  his  agent,  be  in- 
cluded in  one  description :  Provided,  that  when  any  tract  or  parcel 
of  real  estate  is  situated  in  more  than  one  town,  or  in  more  than  one 
school,  road  or  other  district,  or  is  situated  and  assessed,  in  any 
drainage  district,  for  drainage  purposes,  the  portion  thereof  in  each 
town  or  district  shall  be  listed  separately;  and  the  lands  in  any 
drainage  district  shall  be  listed  corresponding,  as  near  as  may  be, 
to  the  respective  subdivisions  and  descriptions  in.  the  latest  assess- 
ment roll  of  such  drainage  district.  Said  clerk  shall  enter  in  the 
proper  column,  opposite  the  respective  tracts  or  lots,  the  name  of 
the  owner  thereof,  so  far  as  he  shall  be  able  to  ascertain  the  same. 
Said  books  shall  contain  columns  in  which  may  be  shown  the  num- 
ber of  acres  or  lots  improved,  and  the  value  thereof;  the  number  of 
acres  or  lots  not  improved,  and  the  value  thereof ;  the  total  value ; 
and  such  other  columns  as  may  be  required.  [As  amended  by  act 
approved  and  in  force  June  26,  1885.]     See  Section  10  Revenue  Act 

of  1898,  post. 

Refusal  to  list  lots  as  one  block  is  cured  by  Sec.  191,  infra,  and  if  tax-payer  is 

injured  his  remedy  is  against  clerk  for   refusal    (seo  Sec.   287  and   288). 

Thatcher   vs.  P.,  79—597. 
Tlie  want  of  a  dollar  mark  is  no  defect  to  the  assessment  roll  or  to  any  matter 

or  thing  prior  to  the  application  of  the  collector  for  a  judgment  against 

the  delinquent  lands.     Elston  vs.  Kcnnicott,  46 — 187,  203;  Hill  vs.  Figloy, 

25—156. 

Books  to  be  by  townships  —  When  separate  books  for  cities 
etc.]  Section  67.  Tlie  books  for  tlic  asscssinciit  ol'  propci'ty  in  coun- 
ties not  under  township  organization,  shall  be  made  up  by  congres- 
sional 1o\vnshii)s,  bul  parts  or  fractional  townships,  less  than  full 
town.ships,  may  be  added  to  full  townships,  at  the  discretion  of  the 
county  board.  In  counties  under  township  organization,  said  books 
shall  be  made  to  corrcsi)ond  with  the  organized  townships.  Sepa- 
rate books  shall  be  made  for  the  asscssm<Mif   of  properly  and  the 


78 


collection  of  all  taxes  and  special  assessments  thereon,  within  the 
corporate  limits  of  cities,  towns  and  villages,  if  ordered  l)y  the 
connty  board.   See  Section  10  Revenue  Act  of  1898,  post. 

Lists  compared.]  Section  68.  The  county  clerk  shall  cause  such 
lists  to  be  carefully  compared  with  the  list  of  taxable  real  property 
on  tile  in  his  office. 

Books  to  be  ready  May  1st.]  Section  69.  The  county  clerk  shall 
cause  such  assessment  books-,  and  all  blanks  necessary  to  be  used  by 
the  assessor  in  the  assessment  of  real  and  personal  property,  to  be 
in  readiness  for  delivery  to  the  assessors,  on  or  before  the  first  day 
of  May  in  each  year.  [As  amended  by  act  approved  June  2,  1881. 
In  force  July  1,  1881.  L.  1881,  p.  133.]  See  Section  10  Revenue 
Act  of  1898,  post. 

Assessor  to  call  for  books.]  Section  70.  It  shall  be  the  duty  of 
each  county,  town  or  district  assessor  to  call  on  the  county  clerk  on 
or  before  the  first  day  of  May  in  each  year,  and  receive  the  neces- 
sary books  and  blanks  for  the  assessment  of  property,  and  the  fail- 
ure of  any  assessor  so  to  do,  shall  be  deemed  sufficient  cause  to  de- 
clare his  office  vacant,  and  for  the  appointment  of  a  successor.  [As 
amended  by  act  approved  June  2,  1881,  in  force  July  1,  1881.  L. 
1881,  p.  133.]     See  Section  11  Revenue  Act  of  1898,  post. 

Other  lands.]  Section  71.  If,  after  the  delivery  of  such  books 
to  the  assessor  in  any  year,  the  clerk  shall  receive  an  abstract  show- 
ing the  entry  of  any  lands  or  lots  not  contained  in  such  books,  it 
shall  be  his  duty  to  furnish  a  list  of  the  same  to  the  proper  assessor 
within  five  days  after  such  abstract  is  received. 

Appointment  of  assessors  and  deputy  assessors  — In  counties 
not  under  township  org-anization.]  Section  72.  Until  provision  is 
made  by  law  for  the  election  of  the  county  assessor  in  counties  not 
under  township  organization,  the  county  board,  in  said  counties, 
shall,  annually,  appoint  some  suitable  and  competent  person  as 
county  assessor,  and  the  person  so  appointed  shall  hold  his  office  for 
one  year,  subject,  however,  to  all  the  fines,  penalties,  and  removal 
from  office,  provided  for  in  this  act.  A  vacancy  from  any  cause,  in 
the  office  of  assessor,  shall  be  filled  by  appointment  by  said  board. 
[By  act  approved  May  2,  1873,  the  treasurer  is  made  ex-officio  col- 
lector. See  "Elections,"  Ch.  46,  Sec.  22.  See  Sections  1  and  22  Rev- 
enue Act  of  1898,  post. 

Deputies.]  Section  73.  If  any  assessor,  for  any  cause  whatever, 
shall  be  unable  to  perform  the  duties  required  of  him,  within  the 
time  designated  by  law,  he  may,  by  and  with  the  advice  and  con- 
sent of  the  chairman  of  the  county  board,  or  board  of  town  auditors, 


79 

as  the  case  may  require,  appoint  one  or  more  suitable  persons  to  act 
as  deputies  to  assist  him  in  making  the  assessment,  and  may  desig- 
nate the  district,  or  portion  of  the  township,  county,  city,  village  or 
town  in  which  such  deputy  or  deputies  are  authorized  to  list  and 
assess  property.  Such  deputy  assessors  shall  make  their  returns  to 
the  assessor.    See  Sections  1  and  22  Kevenue  Act  of  1898,  post. 

Oath  and  duties  of  assessors  —  Assessment  of  real  and  personal 
property  —  Oath.]  Section  74.  Every  assessor  or  deputy  assessor, 
before  entering  upon  the  duties  of  his  office,  shall  take  and  sub- 
scribe the  oath  required  by  the  constitution.  See  Section  4  Revenue 
Act  of  1898,  post. 

(For  election  and  qualification  of  assessors  in  counties  of  125,000  inhabitants 
see  Ecveuuo  Act  of  1S9S,  Sees.  3  and  4,  post.) 

Failure  to  take  oath  — Vacancy.]  Section  75.  If  any  assessor 
shall  fail  to  take  the  oath  required  by  this  act,  his  offfce  shall  be- 
come vacant ;  and  in  such  case,  or  in  case  the  office  of  assessor  is 
vacant  for  any  cause,  the  county  board  or  town  board,  as  the  case 
may  be,  shall  fill  the  vacancy  by  the  appointment  of  some  suitable 
person,  who  shall  qualify  and  discharge  the  duties  of  such  assessor 
till  the  office  is  otherwise  filled,  as  required  by  law.  See  Section  4 
Revenue  Law  of  1898,  post. 

Defect  in  administration  of  oath  in  assessor  no  ground  for  refusing  judgment 
for  delinquent  taxes.     Sullivan   vs.   State,  66 — 75. 

De  facto  assessors'  acts  are  just  as  valid  as  de  jure  officers  in  collateral  pro- 
ceeding.    Sullivan  vs.  State,  66 — 75. 

How  and  when  real  estate  assessed.]  Section  76.  xVssessors 
shall,  between  the  first  day  of  May  and  the  first  day  of  July  of  each 
year,  actually  view  and  determine,  as  nearly  as  practicable,  the  fair 
cash  value  of  each  tract  or  lot  of  land  listed  for  taxation,  and  set 
down  ill  proper  columns,  in  the  book  furnished  him,  the  value  of 
each  tiact  or  lot  improved,  the  value  of  each  tract  or  lot  not  im- 
I)r()ved,  and  the  total  value.  He  shall  also  set  down,  in  separate  col- 
umns, the  nuiiibci'  of  acres  in  wheat,  corn,  oats,  meadow,  and  other 
field  products,  in  inclosed  pastures,  orchards  and  woodlands, 
whether  inclosed  or  nol,  in  tliat  year.  [As  amended  by  act  ap- 
proved June  2,  1881,  in  force  July  1,  1881.  L.  1881,  p.  134.]  See 
Sections  12-14  Revenue  Act  of  1898,  post. 

The  a8.scB8ment  invalid  unless  each  tract  is  assessed  separately;  citing  Consti- 
tution of  1870,  Art.  9,  Sec.  1.     Howe  vs.  P.,  86—288. 
T.egal  deHcrii)tion  of  tract  or  lot  is  iiitcTidrd  l)y  this  sortion.     Tram  vs.  City  of 

Chicago,  1.39—265  ri891). 
Tract  or  lot  must  be  each  actually  viewed  and  fair  cash  value  determined  and 
ontored  in  a  book.     Cram  vs.  City  of  Chicago,  1.10—265  (1891). 


80 

Other  lands  added.]  Section  77.  If  the  assessor  finds  that  any- 
real  estate  subject  to  taxation,  or  special  assessment  has  not  been 
returned  to  him  by  the  clerk,  or  if  returned,  has  not  been  described 
in  the  subdivisions,  or  manner  required  by  section  sixty-six  of  this 
act,  he  shall  correct  the  return  of  the  clerk ;  and  shall  list  and  assess 
such  property  in  the  manner  required  by  law.  [As  amended  by  act 
approved  and  in  force  June  26,  1885.] 

How  personal  property  assessed.]  Section  78.  The  assessor  or 
his  deputy  shall,  also,  between  the  first  day  of  May  and  July,  pro- 
ceed to  take  a  list  of  the  taxable  personal  property  in  his  county, 
town  or  district,  and  assess  the  value  thereof  in  the  manner  follow- 
ing, to  wit :  He  shall  call  at  the  office,  place  of  doing  business,  or 
residence  of  each  person  required  by  this  act  to  list  property,  and 
list  his  name,  and  shall  require  such  person  to  make  a  correct  state- 
ment of  his  taxable  property,  in  accordance  with  the  provisions  of 
this  act;  and  the  person  listing  the  property  shall  enter  a  true  and 
correct  statement  of  such  property,  in  the  form  prescribed  by  this 
act,  which  shall  be  signed  and  sworn  to,  to  the  extent  required  by 
this  act,  by  the  person  listing  the  property,  and  delivered  to  the 
assessor;  and  the  assessor  shall  thereupon  assess  the  value  of  such 
property,  and  enter  the  same  in  his  books :  Provided,  if  any  prop- 
erty is  listed  or  assessed  on  or  after  the  first  day  of  July,  and  be- 
fore the  return  of  the  assessor's  books,  the  same  shall  be  as  legal 
and  binding  as  if  listed  and  assessed  before  that  time.  See  Sections 
15-18  Revenue  Act  of  1898,  post. 

Where  one  assessment  was  naade  against  John  York  Company  and  the  other 
against  John  York,  and  it  was  claimed  that  the  name  John  York  Company 
was  entered  on  the  wrong  line,  the  entries  in  the  assessor's  books  are  con- 
clusive unless  the  schedules  are  produced,  as  they  are  primary  evidence  as 
to  property  assessed.     Loeber  vs.  Leininger,  175 — 489. 

When  owner,  etc.,  sick  or  absent.]  Section  79.  If  any  person 
required  by  this  act  to  list  property  shall  be  sick  or  absent  when  the 
assessor  calls  for  a  list  of  his  property,  the  assessor  shall  leave 
at  the  office  or  usual  place  of  residence  or  business  of  such  person  a 
written  or  printed  notice,  requiring  such  person  to  make  out  and 
leave  at  the  place  named  by  said  assessor,  on  or  before  some  con- 
'  venient  day  named  therein,  the  statement  or  schedule  required  by 
this  act.  The  date  of  leaving  such  notice,  and  the  name  of  the  per- 
son required  to  list  the  property,  shall  be  carefully  noted  by  the 
assessor  in  a  book  to  be  kept  for  that  purpose. 

Examination  under  oath  —  Witness.]  Section  80.  The  assessor 
may  examine,  on  oath,  any  person  whom  he  may  suppose  to  have 
knowledge  of  the  amount  or  value  of  the  personal  property  which 


81 

the  person  so  refusing  is  required  to  list.     The  assessor  may  take 
any  proper  form  of  action  to  compel  the  attendance  of  a  witness. 

School  district  to  be  designated.]  Section  81.  It  shall  be  the 
duty  of  assessors,  when  making  assessments  of  personal  property, 
to  designate  the  number  of  school  district  or  districts  in  which  each 
person  assessed  is  liable  for  tax ;  which  designation  shall  be  made  by 
writing  the  number  of  the  district  opposite  each  assessment,  in  a 
column  provided  for  that  purpose  in  the  assessment  book. 

When  property  in  several  districts.]  Section  82.  When  the  per- 
sonal property  of  any  person  is  assessable  in  several  school  districts, 
the  amount  in  each  shall  be  assessed  separately,  and  the  name  of 
the  owner  placed  opposite  each  amount. 

When  assessor  to  fix  value.]  Section  83.  In  all  cases  of  failure 
to  obtain  a  statement  of  personal  property,  from  any  cause,  it  shall 
be  the  duty  of  the  assessor  to  ascertain  the  amount  and  value  of 
such  property,  and  assess  the  same  as  he  believes  to  be  the  fair 
amount  and  value  thereof. 

Owner  may  require  list  of  valuation.]  Section  84.  The  assessor, 
when  requested,  shall  deliver  to  the  person  assessed  a  copy  of  the 
statement  of  property  hereinbefore  required,  showing  the  valuations 
of  the  assessor  of  the  property  so  listed ;  which  copy  shall  be  signed 
by  the  assessor.    See  Section  27  Revenue  Act  of  1898,  post. 

Assessor  to  use  forms.]  Section  85.  Assessors,  in  the  execution 
of  their  duties,  shall  use  the  forms  and  pursue  the  instructions 
which  shall,  from  time  to  time,  be  transmitted  to  them  b.y  the  au- 
ditor (Tax  Commission),  or  that  may  be  furnished  to  them  l)y  the 
county  clerk  or  other  officer,  in  pursuance  of  law. 
Powers  and  duties  conforipd   on   Auditor  of  Public   Accounts   to  be   exercised 

by   Tax   Commission.     See   Note,   Sec.   50,   supra. 

Review  of  assessment  —  Time  —  Proceedings.]  Section  86.  In 
counties  under  township  organization  the  assessor,  clerk  and  super- 
visor of  the  town  shall  meet  on  the  fourth  Monday  of  June  for  the 
purpose  of  revising  the  assessment  of  property  in  such  town.  And 
on  the  application  of  any  person  considering  himself  aggrieved  or 
who  shall  complain  that  the  property  of  another  is  assessed  too  low, 
they  shall  revise  the  assessment  and  correct  the  same  as  shall  ap- 
pear 1o  them  just.  No  complaint  that  another  is  assessed  too  low 
shall  be  acted  uj)on  until  the  person  so  assessed  or  his  agent  shall 
be  notified  in  writing  of  such  complaint,  if  a  resident  of  the  county. 

Any  two  of  such  officers  meeting  are  authorized  to  act,  and  they 
may  adjourn  from  day  to  day  upon  notifying  those  present  of  the 
date  to  which  they  adjourn  until  they  shall  have  finished  the  hear- 
ing of  all  cases  presented  to  them. 


82 

Property  assessed  after  the  fourth  Monday  of  June,  and  all 
other  property  whereof  the  owner  or  his  agent  has  made  applica- 
tion to  the  town  board  to  have  the  assessment  on  the  same  revised 
as  provided  by  this  section,  and  has  given  notice  in  writing  to  said 
board  that  he  will  appeal  from  its  decision  to  the  county  board 
shall  be  subject  to  complaint  to  the  county  board  and  the  county 
board  shall  revise  and  correct  the  assessment  upon  the  same  upon 
application  of  the  owner  or  his  agent,  as  provided  by  section  97  of 
this  act,  and  if  it  shall  appear  that  the  same  has  been  assessed 
higher  in  proportion  than  other  lands  in  the  same  neighborhood, 
the  county  board  shall  revise  and  correct  the  same  and  make  such 
reduction  in  said  assessment  as  shall  be  just  and  right.  [As  amended 
by  act  approved  June  17,  1891.  In  force  July  1,  1891.  L.  1891,  p. 
187.]  See  Sections  23-44  Revenue  Act  of  1898,  post. 
Remedy  for  excessive  assessment  is  by  section  above.     Clement  vs.  P.,  177 — 

145;  English  vs.  P.,  96—566. 
Injunction   does   not   lie   to   restrain   collection   of   alleged   excessive   tax,   etc., 
where  remedy  afforded  by  section  above  has  not  been  exhausted,  but  neg- 
lect of  board  to  decide  a  tax-payer's  complaint  finds  a  remedy  in  man- 
damus.    Kinley  Mfg.   Co.   vs.   Kochersperger,   174 — 381. 
The  county  board  may  not  reduce  an  assessment  made  prior  to  the  fourth  Mon- 
day of  June,  except  on  appeal  from  the  town  board  of  review.     Working- 
men's  Banking  Co.  vs.  Wolff,  150. — 491    (1894). 
Majority  of  board  of  revisers  may  reduce  an  assessment.     State  vs.   Sullivan 

43—412. 
Meeting  of  town  board  of  review  on  day  appointed  by  statute  may  be  con- 
tinued until  another  day  if  business  is  not  completed,  and  business  per- 
formed  at   adjourned   meeting   is   not   invalid.     St.   Louis   Bridge   Co.    vs. 
P.,  128—422. 

Prior  to  the  amendment  of  June  17,  1891,  except  in  case  of  property  assessed 
after  the  first  Monday  of  June,  county  boards  in  counties  under  township 
organization  had  no  appellate  jurisdiction  over  the  action  of  township 
boards  of  review,  and  no  original  jurisdiction  to  hear  complaints  of  per- 
sons aggrieved  by  the  assessment  of  their  property.  Workingmen's  Bank- 
ing Co.  vs.  Wolff,  150—491   (1894). 

The  county  board  properly  refused  to  take  jurisdiction  of  an  appeal  from  the 
assessment  made  by  the  town  board,  where  there  was  no  satisfactory 
evidence  that  an  assessment  was  made  by  the  town  board  after  the  fourth 
Monday  of  June.     Butternuth  vs.  St.  Louis  Bridge  Co.,  123 — 535. 

An  owner  who  omits  to  make  application  to  the  town  board  of  assessors  at  its 
regular  session,  at  the  appointed  time,  loses  all  remedy  under  the  statute 
for  relief  against  an  alleged  excessive  valuation  of  its  property  for  tax- 
ation, unless  assessment  made  after  the  fourth  Monday  in  June,  when  his 
right   is   under   Sec.   97.     Butternuth   vs.   St.   Louis  Bridge   Co.,   123 — 535. 

The  board  cannot  act  on  a  complaint  that  a  third  person  has  been  assessed  too 
low  until  the  person  assessed  or  his  agent  has  been  notified  in  writing;  but 
this  part  of  the  statute  has  no  application  whatever  to  a  case  where  a, 


83 

person  appears  before  the  board  and  asks  for  the  correction  of  an  erroneous 

assessment,  in  which  event  no  written  notice  is  required.     Camp  vs.  Simp- 
son, lis— 224. 
Notice  in  writing  to  owner  or  agent  is  essential  to  valid  increase  of  assessment 

by   township  board   of   review.     Tax-payer  is   safe   by   tendering   original 

amount  in  case  no  notice  and  may  enjoin  collection  of  balance.     Huling 

vs.  Ehrich,  183—317. 
Under  laws  in  force  in  1859,  a  railway  company  could  not  appeal  to  Circuit 

Court  as  to  assessment  by  board  of  supervisors.     O.  and  M.  R.  Co.  vs. 

Lawrence  County,  27 — 50. 
Semble,  certiorari  would  lie  if  board  refused  to  make  reduction.     O.  and  M.  R. 

Co.  vs.  Lawrence  County,  27 — 50. 
Valuation  fixed  by  action  of  assessor  and  Board  of  Equalization  is  conclusive 

and  cannot  go  into  equity  because  of   overvaluation.     P.  vs.   Big   Muddy 

Iron  Co.,  89—116. 
Under  former  statute  it  was  imperative  that  such  meeting  for  review  be  held, 

and  its   omission   was   fatal  to   validity   of  tax.     Hough   vs.   Hastings,   IS 

—312. 
In  order  to  increase  the  assessment,  the  owner  must  have  had  notice.    Darling 

vs.   Gunn,   50 — 424. 
County  board  has  no  power  to  set  aside  forfeiture  to  State.     Madison  County 

vs.  Smith,  95—328. 
Record  of  town  clerk  best  evidence  of  original  meeting  and  adjournment.     St. 

Louis  Bridge  Co.  vs.  P.,  128—422. 

Notice  of  meeting.]  Section  87.  The  assessor  shall  cause  at 
least  ten  days'  previous  notice  of  the  time  and  place  of  such  meet- 
ing, to  be  given  by  posting  notices  in  at  least  three  public  places  in 
such  town.    Sec  Sections  23-44  Kevciiue  Act  of  1898,  post. 

Failure  not  to  vitiate,  except,  etc.]  Section  88.  The  failure  to 
give  such  notice  or  hold  said  meeting  shall  not  vitiate  such  assess- 
ment, except  as  to  the  excess  of  valuation  or  tax  thereon  shown  to 
be  unjustly  made  or  levied. 

Return  of  assessor  to  county  clerk  —  Assessor  to  add  up  col- 
ums,  etc.]  Section  89.  The  assessor  shall  add  up  and  note  the  ag- 
gregate of  each  column  in  his  assessment  books  oL"  real  and  personal 
property;  and  shall  also  add  in  each  book,  under  proper  headings, 
a  tabular  statement,  showing  the  footings  of  the  several  columns 
upon  each  page;  and  shall  add  up  and  set  down  under  the  re- 
spective headings  the  totals  of  the  seyeral  columns.  When  an  as- 
sessor returiis  several  assessment  books  of  real  or  personal  \)vo\)- 
erty,  he  shall,  in  addition  to  the  tabular  statements  herein  required, 
return  a  .statement  in  like  form,  showing  the  totals  of  all  the  books. 
[As  amended  by  act  ap|)rov("d  June  2,  1881.  In  force  July  1,  1881. 
L.  1881,  p.  L34.] 

Return.]  Section  !)0.  The  assessor  sluill  on  or  before  llie  lirst 
(l;iy  of  July  of  the  year  for  which  the  assessment  is  made,  retni-n 


84 


his  assessment  books  to  the  county  clerk,  verified  by  his  affidavit 
substantially  in  the  following  form: 


Us. 


STATE  OF  ILLINOIS,] 

I 

( 

County.  I 

I,  ,  assessor  of ,  do  solemnly  swear  that  the  book  to 

which  this  is  attached,  contains  a  correct  apd  full  list  of  all  the  real  prop- 
erty  [or  "personal  property"  as  the  case  may  be,]   subject  to  taxation 

in ,  so  far  as  I  have  been  able  to  ascertain  the  same;  and  that 

the  assessed  value  set  down  in  the  proper  column  opposite  the  several  kinds 
and  descriptions  of  property  is,  in  each  case,  the  fair  cash  value  of  such 
property,  to  the  best  of  my  knowledge  and  belief,  [where  the  assessment 
has  been  corrected  by  a  town  board,  "except  as  corrected  by  the  town 
board,"]  and  that  the  footings  of  the  several  columns  in  said  book,  and 
tabular  statement  returned  herewith,  are  correct,  as  I  verily  believe. 

[As  amended  by  act  approved  June  2,  1881.     In  force  July  1, 

1881.    L.  1881,  p.  134.] 

Assessment  is  valid  through  return  was  not  made  at  proper  time.  Purington 
vs.  P.,  79—11;  Eurigh  vs.  P.,  79—214. 

Under  See.  21  of  March  3,  1845,  which  required  return  of  books  to  clerk  of 
time    designated    vitiated   the    assessment.      Billings    vs.    Detten,    15 — -218. 
Defect  herein  can  be  cured  by  legislation  before  tax  has  been  collected. 
Cowgill  vs.  Long,  15 — 202. 
county   commissioners'   court,   failure   of   assessor  to   make   return   within 

Assessor  must,  under  Act  of  February  ,20,  1839,  make  returns  to  clerk  of  county 
commissioners'  court,  on  or  before  May  1.  If  not  so  done,  assessment 
invalid  and  defect  in  assessment  cannot  be  cured  by  subsequent  legisla- 
tion.    Marsh  vs.   Chetsnut,   14^223. 

Schedules  and  statements  delivered,  etc.]  Section  91.  The  as- 
sessor shall  at  the  same  time  deliver  to  the  county  clerk  all  the 
schedules  and  statements  of  personal  property  which  shall  have 
been  received  by  him,  indorsed  with  the  name  of  the  person  whose 
property  is  listed,  and  arranged  in  alphabetical  order ;  and  the  clerk 
shall  preserve  the  same  in  his  office  for  two  years  thereafter.  See 
Section  28  Revenue  Act  of  1898,  post. 

Where  assessor  was  required  by  statute  to  file  lists  with  county  clerk,  filing 
with  town  clerk  was  unauthorized,  and  the  town  clerk  cannot  recover  fees 
from  town  for  filing  such,  though  done  under  orders  of  town  officers,  and 
required  by  town  officers  so  to  do.  Town  of  Charleston  vs.  McCrory,  36 
—456. 

Books  delivered  to  town  clerk  —  Review  of  assessment.]  Sec- 
tion 92.  The  several  assessment  books  shall  be  filed  in  the  office  of 
the  county  clerk,  and  there  remain  open  to  the  inspection  of  all  per- 
sons :  Provided,  that  the  county  clerk  shall,  in  the  month  of  April, 
deliver  to  the  town  clerks  of  the  several  towns  in  the  county,  the 
assessment  books  of  their  respective  towns  for  the  previous  year. 


85 

such  books  to  be  returned  by  the  town  clerks  to  the  county  clerk's 
office  before  the  first  of  July  of  the  same  year.  [As  amended  by 
act  approved  June  2,  1881.    In  force  July  1,  1881.    L.  1881,  p.  134.] 

Pay  of  assessors  and  deputy  assessors  —  How  fixed  and  paid.  J 
Section  93.  The  pay  of  assessors  and  deputy  assessors  shall,  from 
time  to  time,  in  counties  not  under  township  organization,  be  de- 
termined and  fixed  by  the  county  board,  and  in  counties  under 
township  organization,  by  the  town  board  of  auditors.  Such  pay 
shall  be  for  the  time  necessarily  employed  in  making  the  assess- 
ment, to  be  paid  county  assessors  and  their  deputies  out  of  the 
county  treasury,  and  town  assessors  and  their  deputies  out  of  the 
town  treasury,  [See  "Township  Organization,"  Ch.  139,  Sec.  130; 
"Counties,"  Ch.  34,  Sec.  38;  "Fees  and  Salaries,"  Ch.  53,  Sec.  36. 
See  Section  2  Revenue  Act  of  1898,  post.] 

Detailed  account  of  time  —  Not  to  be  paid  until,  etc.]  Section 
94.  Assessoi's  and  deputy  assessors  shall  make  out  their  accounts  in 
detail,  giving  the  date  of  each  day  wdiich  the}'  shall  have  been  em- 
ployed, which  account  they  shall  verify  under  oath.  The  assessor 
shall  not  be  entitled  to  compensation  until  he  shall  have  filed  the 
lists,  schedules,  statements  and  books  appertaining  to  the  assess- 
ment of  property  for  such  year,  in  the  office  of  the  county  clerk — 
the  books  to  be  accurately  made  and  added  up.  An  assessor  or  dep- 
uty assessor  shall  not  be  entitled  to  pay  unless  he  has  performed 
the  laljoi"  and  made  I'durn  in  strict  compliance  witli  law. 

Duties  of  clerk  on  return  of  assessment  books  —  Clerk  to  cor- 
rect errors,  etc.]  Section  95.  The  clei'k,  upon  receipt  of  the  assess- 
ment books  of  real  property,  shall  correct  all  errors  of  whatsoever 
kind  which  lie  may  discover,  and  add  the  name  of  the  owner,  if 
known,  when  the  same  does  not  already  appear,  and  the  descrip- 
tion of  all  real  property  which  has  ])een  omitted  by  the  assessor,  and 
is  lia])le  to  ta.xation. 

Further  corrections.]  Section  96.  If  tlie  assessor  has  listed  and 
assessed  any  real  property  not  returned  by  the  auditor  (Tax  Com- 
mission) 1o  Hie  clerk,  the  clerk  shall  immediately  advise  the  auditor 
thereof,  wlio  shall  ascertain  if  the  same  is  taxable,  and  advise  the 
clerk.  If;  taxable,  the  clei'k  shall  enter  the  same  in  the  list  of  tax- 
able piopcrty  ill  his  fjfficc;  if  not,  he  sliall  correct  the  assessment 
books. 

I'ower.s  and  duties  coiilorrcd   on  Auditor  of  I'ublic   Accounts   (o  be   exorcised 
by  Tax  Conimissif)n.     Sec  Note,  Sec.  50,  supra. 

Equalization  of  assessments  by  the  county  board  —  At  July 
meeting.  I  Section  97.  'I'he  county  board,  at  a  meeting  to  be  held 
for  the  purpose  contemplated  in  this  section,  on  tiie  second  Mon- 


86 

day  in  July,  amuially,  al'tor  the  return  oi"  the  assessment  books,^ 
shall — 

First — Assess  all  such  lands  or  lots  as  have  been  listed  by  the 
county  clerk,  and  not  assessed  by  the  assessor.  Said  board  may 
make  such  alterations  in  the  descrii)tions  oi'  real  property'  as  it  shall 
deem  necessary. 

Second — On  the  application  oi'  any  person  considering  himself 
aggrieved,  or  who  shall  complain  that  the  property  of  another  is 
assessed  too  low,  they  shall  review  the  assessment  and  correct  the 
same  as  shall  appear  to  be  just.^  No  complaint  that  another  is  as- 
sessed too  low  shall  be  acted  upon  until  the  person  so  assessed  or 
his  agent  shall  be  notified  of  such  complaint,  if  a  resident  of  the 
county.^ 

Third — To  hear  and  determine  the  application  of  any  person 
who  is  assessed  on  property  claimed  to  be  exempt  from  taxation.* 
If  the  board  shall  decide  that  any  such  property  is  not  liable  to  tax- 
ation, and  the  question  as  to  the  liability  of  such  property  to  taxa- 
tion has  not  been  previously  determined,  as  hereinafter  provided, 
the  decision  of  said  board  shall  not  be  final,  unless  approved  by  the 
auditor  of  public  accounts  (Tax  Commission)  ;  and  it  shall  be  the 
duty  of  the  county  clerk,  in  all  such  cases,  to  make  out  and  forward 
to  the  auditor  a  full  and  complete  statement  of  all  the  facts  in  the 
case.  If  the  auditor  is  satisfied  that  such  property  is  not  legally 
liable  to  taxation,  he  shall  notify  the  clerk  of  his  approval  of  the 
decision  of  the  board,  and  the  said  clerk  shall  correct  the  assess- 
ment accordingly.  But  if  the  auditor  is  satisfied  that  such  property 
is  liable  to  taxation,  he  shall  advise  the  clerk  of  his  objection  to  the 
decision  of  the  board,  and  give  notice  to  said  clerk  that  he  will 
apply  to  the  supreme  court  in  either  division,  specifying  at  what 
term  thereof,  for  an  order  to  set  aside  and  reverse  the  decision  of 
the  county  board.  Upon  the  receipt  of  such  notice,  the  clerk  shall 
notify  the  person  making  the  application  aforesaid.  It  shall  be  the 
duty  of  the  auditor  to  file  in  the  supreme  court  a  certified  statement 
of  the  facts,  certified  by  the  clerk,  as  aforesaid,  together  with  his  ob- 
jections thereto,  and  the  court  shall  hear  and  determine  the  matter 
as  the  right  of  the  case  may  be.  If  the  board  shall  decide  that  prop- 
erty so  claimed  to  be  exempt  is  liable  to  be  taxed,  and  the  party 
aggrieved  shall  at  the  time  pray  an  appeal,  a  brief  statement  in  the 
case  shall  be  made  by  the  clerk,  and  transmitted  to  the  auditor,  who 
shall  present  the  case  to  the  supreme  court  in  like  manner  as  here- 
inbefore provided.^  In  either  case,  the  collection  of  the  tax  shall 
not  be  delayed  thereby,  but  in  case  the  property  is  decided  to  be 
exempt,  the  tax  shall  be  abated  or  refunded. 


87 

Powers  and  duties  confeiied  upon  Auditor  of  Public  Accounts  to  be  exercised 
by  Tax  Commission.     See  Note,  Sec.  50,  supra. 

Fourth — It  shall  ascertain  whether  the  valuations  in  one  town 
or  district  l)ear  just  relation  to  all  the  towns  or  districts  in  the 
county;  and  may  increase  or  diminish  the  aggregate  valuation  of 
property  in  any  town  or  district,  by  adding  or  deducting  such  sum 
upon  the  hundred  as  may  be  necessary  to  produce  a  just  relation 
between  all  the  valuations  of  property  in  the  county,  but  shall,  in 
no  instance,  reduce  the  aggregate  valuation  of  all  the  towns  or 
districts,  below  the  aggregate  valuation  thereof,  as  made  by  the 
assessors:  neither  shall  it  increase  the  aggregate  valuation  of  all  the 
towns  or  districts,  except  in  such  an  amount  as  may  be  actually  nec- 
essary and  incidental  to  a  proper  and  just  equalization.^  It  may 
consider  lands,  town  or  city  lots,  personal  property,  and  railroad 
property  (except  "railroad  track"  and  "rolling  stock,")  sepa- 
rately, and  determine  a  separate  rate  per  cent,  of  addition  or  re- 
duction for  each  of  said  classes  of  property,  as  may  be  necessary 
to  a  just  equalization  of  the  assessed  value  of  said  classes  of  prop- 
erty within  the  respective  towns,  and  of  the  same  between  the  sev- 
eral towns  or  districts  in  the  county.^  If  the  county  board  of  any 
county  shall  find  the  aggregate  assessment  of  the  county  is  too  high 
or  too  low,  or  is  generally  so  unequal  as  to  render  it  impracticable 
to  equalize  such  assessment  fairly,  they  may  set  aside  the  assess- 
ment of  the  whole  county  or  of  any  township  or  townships  therein, 
and  order  a  new  assessment,  with  instructions  to  the  assessors  to 
inci-case  or  diminish  the  aggregate  assessment  of  such  county  or 
township,  as  the  case  may  be,  by  such  an  amount  as  said  board  may 
deem  right  and  just  in  the  premises,  and  consistent  with  this  act. 
See  Sections  30-44  Revenue  Act  of  1898,  post. 

1.  Meeting  of  board: 

Under  Sec.  97  of  revenue  law,  it  is  sufficient  that  the  board  met  on  second  Mon- 
day of  July  and  adjourned  from  time  to  time  until  it  finally  acted  upon 
and  equalized   the  assessments  on  September  12.     Halsey  vs.  P.,   84 — 89. 

Sec.  88  provides  that  the  failure  of  the  board  designated  in  Sec.  86  to  meet 
shall  not  vitiate  the  assessment.  Therefore  failure  to  meet  under  Sec.  97 
would  not  vitiate,  but  even  so,  such  irregularity  is  cured  by  Sec.  191. 
Beers  vs.  People,  83—488. 

The  action  of  the  county  board  in  raising  the  amount  of  an  assessment  at  a 
special  meeting  called  for  that  purpose  is  illegal  and  the  increase  invalid. 
Nat.   Bank  of   Shawnoetown   vs.   Cook,   77 — 622. 

2.  Shall  review  assessment: 

.^^ay  compel  county  board  to  hear  conipiainta  by  mandamus.  Kochersperger 
vs.  Lamed,  172 — 91. 

Under  "See.  97  of  Revenue  Act  it  is  the  absolute  duty  of  boards  of  supervisors 
in  counties  under  township  organization  law  to  entertain  the  applications 
of  property  owners  and  review  the  a-ssessments  of  property  assessed  for 


S8 

taxation,  but  the  remedy  for  their  refusal  is  by  mandamus,  and  not  iu  a 

court  of  cb  incery.     Beidlcr  vs.    Kochersperger,   171 — 565. 
Sec.  97  has  for  its  object  to  provide  for  a  review  of  those  assessments  made 

after  the  time  when  the  board  designated  in  Sec.  86  meet,  and  has  not 

appellate  jurisdiction  over  the  latter,  so  cannot  increase  assessments  of 

personalty   made   before   fourth   Monday   in   June.     Coolbaugh    vs.    Huck, 

86—600. 
The  county  board  may  hear  complaints  through  committee.     Beers  vs.  P.,  83 

—488. 
Board   of  supervisors   have  no   authority   to   raise   the   assessment   of  personal 

property  without   notice  and   collection   of  tax   thereon  will  be   enjoined. 

McConkey  vs.  Smith.  73—313. 
Under  the  old  law  the  action  of  the  county  board  was  final,  and  not  reviewable. 

Morgan  vs.  Smithson,  9 — (4  Gil.),  368. 
The  aggrieved  person  should  have   applied  to  the  board  of  review  for  relief 

under  Sec.  97,  but  after  tax  assessed  and  extended,  and  books  placed  in 

hands  of  collector,  the  board  has  no  authority  to  abate  taxes.     Madison 

County  vs.  Smith,  95—328. 

3.  Notice  to  property  owner: 

The  board  cannot  increase  an  assessment  without  notifying  the  person  to  be 
affected  and  giving  him  an  opportunity  to  be  heard.  Darling  vs.  Gunn, 
50—424. 

4.  Exempt: 

The  board  of  supervisors  can  relieve  from  taxation  only  such  property  as  is 
exempt^  by  law.     P.  vs.  Eyan,  138—263   (1891.) 

5.  Appeal  by  auditor: 

Remedy  provided  by  appeal  is  not  exclusive,  but  is  cumulative  and  concurrent 
to  former  remedy  by  objection  in  an  appeal  from  county  court  to  entry  of 
judgment.     Maxwell  vs.  P.,  189 — 556. 

Where  exempt  property  has  been  wrongfully  assessed,  the  owner  may  apply  to 
supervisors  for  relief  or  to  chancery,  but  cannot  be  heard  in  chancery  after 
adverse  decision  by  supervisors.     I.   C.   E.   Co.   vs.   Hodges.   113 — 323. 

The  decision  of  supervisors  on  claim  of  exemption  from  taxation  is  not  appeal- 
able to   Circuit  Court.     Worthington  vs.  Pike  County,   23 — 363. 

6.  Increase  or  diminish  the  aggregate  valuation: 

The  county  board  may  equalize  assessment,  but  it  has  no  power  to  raise  or  re- 
duce the  assessment  above  or  below  the  amount  returned  by  the  assessors; 
and  if  the  aggregate  assessment  is  raised  above  that  amount,  the  collection 
of  the  increased  taxes  on  such  assessment  may  be  enjoined.  Workingmen's 
Banking  Co.  vs.  Wolff,  150—491   (1894). 

Any  material  increase  except  as  actually  necessary  or  incidental  to  equaliza- 
tion, beyond  aggregate  valuations  of  all  towns  of  county,  is  without 
authority  and  void;  as  where  the  county  Board  of  Equalization  added  to 
assessments  of  one  town,  leaving  the  others  unchanged.  Kimball  vs.  Mer- 
chants' Savings  Co.,  89 — 611. 

The  board  may  refer  equalization  to  committee  and  adopt  its  report.  Wright 
vs.  P..  87—582. 

Equalization  by  arbitrarily  fixing  value  of  improved  and  unimproved  lands  in 
each  town  at  uniform  valuation  for  each  class  is  improper.  But  the  clerk 
acted  at  peril  in  disobeying  the  order  of  board  to  extend  the  tax  on  their 


89 

equalization   as   could   only   refuse    on   ground   that   violates   Constitution. 
Mix  vs.  P.,  72—241. 

In  equalizing  assessments  between  towns  the  same  per  cent  upon  all  real  estate, 
improved  or  unimproved,  in  any  township,  must  be  added  or  deducted. 
McKee  vs.  Supervisors  of  Champaign  County,  53 — 477. 

Objection  to  rendition  of  judgment  against  certain  lands.  It  is  erroneous  in 
equalizing  for  the  board  of  supervisors  of  county  to  add  and  deduct  certain 
sums  per  acre,  as  equalization  between  townships  must  be  by  valuation, 
not  by  areas.  The  old  township  organization  law^  provided  for  supervision 
of  the  assessment  rolls  of  the  several  towns  and  they  (the  board)  may 
increase  or  diminish  the  aggregate  valuation  of  real  estate,  by  adding  or 
deducting  such  sums  upon  the  "hundred."  Held,  meant  "hundred  dol- 
lars." State  vs.  Allen,  43—456. 
7.    Lands,  town  or  city  lots,  etc.,  separately: 

Under  former  law  the   supervisors  could  not   increase   aggregate  valuation  of 
improved  lands  in  township  without  at  same  time  increasing  valuation  of 
unimproved  lands.     P.  vs.  Nichols,  49 — 517. 
Unclassified: 

Unauthorized  change  in  assessment  by  supervisors  is  void,  but  assessments  as 
made  by  town  assessors   remain  effective.     State  vs.   Allen,  43 — 456. 

Under  Act  of  February  14,  1855,  w'hich  gave  railroad  track  character  of  per- 
sonalty, supervisors  had  power  to  correct  list  of  property  furnished  by 
railway  company.  C.  and  R.  I.  Co.  vs.  Supervisors  of  Bureau  County, 
25—580. 

County  board  may  complete  equalization  at  subsequent  meet- 
ing-. J  Section  1.  [97a]  Be  it  enacted  by  the  People  of  the  State 
of  Illinois,  represented  in  the  General  Assembly,  Tliat  in  any  case 
where  the  county  board  of  any  county  shall  have  failed  to  complete 
the  equalization  of  assessments,  as  returned  for  any  year,  at  the 
meeting  held  on  the  second  Monday  in  July,  or  shall  have  failed  to 
act  upon  a  complaint  that  another  is  assessed  too  low  at  siu-h  meet- 
ing, the  eciualization  of  such  assessment,  or  action  upon  such  com- 
plaint by  the  county  board  at  any  subsequent  meeting  thereof,  is 
hereby  declared  legal  and  valid,  and  the  taxes  extended  thereon 
shall  be  and  icniaiii  a  lien  on  the  property  against  which  they  are 
extended,  to  the  same  extent  as  if  such  equalization  and  action  upon 
complaint  had  bi-en  had  and  taken  on  the  second  Monday  in  July. 

AVherejis.  in  some  of  the  eounties  of  this  state,  it  was  impossible 
1o  etiualize  all  the  assessments  aiul  act  upon  the  complaints  of  low 
as.se.ssment  at  the  meeting  heretofore  designated  by  law,  ;nul  there- 
fore an  emergency  exists  to  h'g.ilize  e(|ii;ili/.al  ions  heretol'oi'e  made; 
this  act  shall  take  effect  and  l)e  in  foi'ce  from  and  aftei'  its  passage. 
I  An  Act  to  correct  iri'egnlarilies  in  assessment  of  pioperty  for  tax- 
ation and  in  11m'  ciinjilizal  ion  of  assessments  foi-  sneh  pnrposes. 
Approved  ami  in  foi-ce  May  2!),  1H77.  L.  1S77,  ]..  177.1  See  Sec- 
tions .*'.()  to  40  Revenue  I^aw  of  1898,  post. 


90 

Report  of  assessment  by  the  clerk  to  the  auditor  for  equaliza- 
tion.] Section  98.  On  or  beJ'ore  the  tenth  day  of  Jnly,  annually,  it 
shall  be  the  duty  ol."  the  county  clerks,  upon  the  receipt  of  the  as- 
sessment books,  to  make  out  and  transmit  to  the  auditor  (Tax  Com- 
mission) an  abstract  of  the  assessment  of  property,  showing  the 
number,  value  and  average  value  of  each  kind  of  enumerated  prop- 
erty, as  shown  by  the  assessment;  the  value  of  each  item  of  unenum- 
erated  property,  and  total  value  of  personal  property;  the  length 
of  main  track,  the  length  of  side  track,  and  the  numbers,  values  and 
averages  values  of  each  separate  item  of  railroad  property;  the 
number  of  acres,  value  and  average  value  of  improved  lands;  the 
number  of  acres,  value  and  average  value  of  unimproved  lands ;  the 
total  number  of  acres,  total  value  and  average  value,  per  acre,  of 
all  lands;  the  number,  value  and  average  value  of  improved  town 
and  city  lots;  the  number,  value  and  average  value  of  unimproved 
town  and  city  lots;  the  total  number  of  lots,  total  value  and  aver- 
age value  of  all  lots,  and  the  total  value  of  all  property ;  the  number 
of  acres  in  cultivation  of  wheat,  corn,  oats,  meadow,  a)id  other  field 
products,  in  enclosed  pasture,  orchards  and  woodland,  whether  in- 
closed or  not  in  that  year.  Said  abstracts  shall  be  made  out  on 
blanks,  which  it  shall  be  the  duty  of  the  auditor  to  furnish  the 
county  clerks  for  that  purpose.  The  value  to  be  given  in  said  ab- 
stracts shall  be  the  assessed  valuations,  except  in  the  case  of  rail- 
road property  denominated  "railroad  track"  and  "rolling  stock," 
the  value  of  which  shall  be  given  as  returned  by  the  railroad  com- 
pany to  the  county  clerk.  The  county  clerk  shall,  at  the  same  time, 
and  accompanying  said  abstract,  furnish  a  detailed  statement  of 
the  railroad  property  denominated  "railroad  track"  and  "rolling 
stock,"  reported  by  each  road  located  in  or  through  their  counties. 
If  there  are  any  roads  so  located  that  have  not  made  their  reports 
as  required  by  this  act,  the  clerk  shall  report  the  fact,  giving  the 
name  of  such  railroad.  [As  amended  by  act  approved  June  2,  1881. 
In  force  July  1,  1881.  L.  1881,  p.  135.]  See  Section  47  Revenue 
Act  of  1898,  post. 

Abstracts  filed  with  Auditor  of  Public  Accounts  to  be  filed  with  Tax  Com- 
mission, and  duties  relating  thereto  to  be  exercised  by  Tax  Commission. 
See  Note,  Sec.  50,  supra. 

When  assessments  not  all  in.]  Section  99.  It  shall  be  the  duty 
of  the  county  clerks,  in  case  of  failure  of  any  assessor  to  make  re- 
turn of  assessment  within  the  time  specified  in  this  act,  to  transmit 
a  statement  of  the  assessment  in  all  the  towns  or  districts  from 
which  returns  have  been  received,  together  with  a  statement  of  the 


01 

amount  of  taxable  property  assessed  in  the  defaulting  towns  or  dis- 
tricts for  the  previous  year. 

Repealed.]  Sections  100  to  116.  (Repealed  by  act  approved 
June  19,  1919.  In  force  July  1,  1919.  L.  1919,  p.  718. 
Sees.  100  to  116,  repealed  by  Sec.  29  of  the  Tax  Commission  law  and  under 
Sees.  2o,  26  and  27  of  tliat  act  (Laws  1919,  p.  724:)  the  records,  books, 
etc.,  pertaining  to  the  State  Board  of  equalization  are  transferred  to  the 
Tax  Commission,  all  the  powers  and  duties  conferred  upon  the  State  Board 
of  Equalization  and  upon  the  Auditor  of  Public  Accounts  for  assessment 
of  propertj^  for  taxation  are  transferred  to  and  to  be  exercised  by  the 
Tax  Commission  and  whenever,  in  any  law  relating  to  the  assessment 
of  property  for  taxation  any  abstract,  report  or  other  paper  or  document 
are  required  to  be  filed  with,  or  any  duty  is  imposed  upon  or  power  vested 
in  either  the  Auditor  of  Public  Accounts  or  the  State  Board  of  Equaliza- 
tion, such  abstracts,  papers,  etc.,  shall  be  filed  with,  such  duty  and  power 
shall  be  discharged  and  exercised  by  the  Tax  Commission. 

Rates  of  taxation  —  Computing  rates.]  Section  117.  All  rates  • 
for  taxes,  hereinafter  provided  for,  shall  be  computed  by  the  county 
clerk  on  the  assessed  valuation  of  property,  as  equalized  and  as- 
sessed by  the  state  board  of  equalization,  for  state  purposes,  and  on 
the  assessed  valuation  of  property,  as  equalized  and  assessed  by  the 
county  board  of  review  and  all  property  assessed  by  the  state  board 
of  equalization  for  other  taxes.  [As  amended  by  act  approved  May 
10,  1901.  In  force  July  1,  1901.  L.  1901,  p.  272.]  See  Section  128 
and  Juhl  Law,  post. 

Under  this  section  it  has  been  held  by  the  Supreme  Court  that  the  equalization 
of  the  assessed  values  of  property  does  not  affect  the  assessed  values  as 
fixed  by  the  local  assessor  or  board  of  review  so  far  as  county  and  other 
local  taxes  are  concerned,  but  merely  affects  the  State  tax.  no  charge  was 
made  in  this  section  by  Tax  Commission  Law,  and  the  equalization  by  the 
Tax  Commission  merely  affects  the  State  taxes.  See  E.  Co.  vs.  People, 
223—17;  R.  Co.  vs.  People,  225—418. 
Park  taxes,  being  local  taxes,  could  not  be  extended  on  equalized  valuation, 
under  law  which  requires  certain  taxes  specified  to  be  extended  upon 
vahiation  produced  by  tlie  equalization  and  assessments  of  the  State  Board 
of  Equalization.  See  Parks,  Ch.  105,  If  31.  Law  vs.  P.,  87—385. 
This  section  does  not  prescribe  a  limitation  upon  taxation.  R.  Co.  vs.  People, 
213—458. 

For  state  purposes  —  How  rate  found,  etc.]  Section  118.  The 
governor,  aiidilor  and  ticasurer  shall,  aimually,  on  the  completion 
of  the  assessment  and  ('((ualizalion  ol"  property,  ascertain  tlie  rate 
per  cent,  recjuired  to  inoduee  tin-  anionnl  of  taxes  levied  by  llic  Gen- 
eral Assembly. 
The  duty   iniim.scd   of  ascertaining  "the   rate   per  cent"   is   not   the  levy   of  a 

tax,   a   lax    levy    1)i-ing    a   legishil  i%'(r    function.     Morrison    vs.    Moir    Hotel 

Co.,  204  A.  436. 


92 

State  school  tax.]  Section  119.  There  shall  be  annually  as- 
sessed and  collected  at  the  same  time  and  in  the  same  manner,  as 
other  state  taxes,  such  rate  of  tax  on  the  equalized  valuation  of  the 
property  of  this  state,  as  is  or  may  be  provided  by  the  laws  concern- 
ing free  schools,  which  tax  shall  be  denominated  the  "State  school 
tax,"  and  the  moneys  arising  therefrom  be  distributed  in  such  man- 
ner as  is  or  may  be  provided  by  the  law  of  this  state  concerning  free 
schools ;  and  no  part  of  the  fund  raised  by  the  aforesaid  tax  shall  be 
diverted  to  or  used  for  any  other  purpose  than  the  support  and 
maintenance  of  free  schools  in  this  state.    See  Juhl  Law,  post. 

State  revenues.]  Section  120.  The  auditor  shall,  annually,  com- 
pute and  certify  to  the  county  clerks  such  separate  rates  per  cent 
as  will  produce  the  net  amounts  of  state  taxes  authorized  to  be 
levied — 

First — For  revenue  purposes,  to  be  designated  "Revenue 
fund." 

Second— For  interest  purposes,  to  be  designated  "Interest 
fund." 

Third — For  state  school  purposes,  to  be  designated  "State 
school  fund. ' ' 

Fourth — For  such  other  taxes  as  may  be  required  by  law  to  be 
levied  by  him. 

The  "Interest  fund"  tax  shall  be  levied  so  long  as  the  same 
may  be  necessary,  and  shall  be  applied  to  the  payment  of  interest 
only. 

Act  requiring  State  Auditor  to  fix  rate  per  cent  for  certain  taxes,  not  unconsti- 
tutional as  a  delegation  of  legislative  power  because  allowance  must  be 
made  for  uncollectable  taxes  and  for  commissions.  Levy  not  void  because 
calling  for  amount  which,  if  all  collected,  would  exceed  amount  authorized. 
Edwards  vs.  P..  88—340. 

County  Board  to  Determine  Taxes  for  County  Purposes.]  Sec- 
tion 121.  The  county  board  of  the  respective  counties  shall,  annual- 
ly, at  the  September  session,  determine  the  amount  of  all  county 
taxes  to  be  raised  for  all  purposes.  The  aggregate  amount  shall  not 
exceed  the  rate  of  fifty  cents  on  the  hundred  dollars  valuation,  ex- 
cept for  the  payment  of  indebtedness  existing  at  the  adoption  of  the 
present  State  constitution,  unless  authorized  by  a  vote  of  the  peo- 
ple of  the  county.  AVhen  for  several  purposes,  the  amount  for  each 
purpose  shall  be  stated  separately:  Provided,  however,  that  in  all 
counties  where,  under  any  law,  the  county  board  is  or  may  be  re- 
quired to  pass  an  annual  appropriation  bill  within  the  first  quarter 
of  the  fiscal  year,  the  tax  levy  above  provided  for  may  be  made  at 


93 

any  time  after  such  annual  appropriation  bill  shall  be  in  full  force 

and  effect.     [As  amended  by  act  approved  June  30,  1919.  L.  1919, 

p.  771.] 

Sec.  121,  conceruing  county  tax,  lias  no  application  to  a  sanitary  district. 
People   (ex  rel.)   vs.  Bowman,  253—236,  246. 

Section  must  receive  a  reasonable  construction  in  view  of  object  of  which  is 
to  afford  tax-payers  an  opportunity  to  object  to  an  unjust  tax.  People 
(ex  rel.)  vs.  E.  Co.,  266—196. 

[This  section  prior  to  the  amendment  of  1909  was  worded  and  construed  as 
follows: 

"The  county  board  of  the  respective  counties  shall,  annually,  at  the  September 
session,*  determine  the  amounts  of  all  taxes  to  be  raised  for  county  pur- 
poses,=  the  aggregate  amount  of  which  shall  not  exceed  the  rate  of  seventy- 
five  cents  on  the  one  hundred  dollars'  valuation  of  property,  except  for 
payment  of  indebtedness  existing  at  the  adoption  of  the  present  state  con- 
stitution, unless  authorized  by  a  vote  of  the  people  of  the  county.  When 
for  several  purposes,  the  amount  for  each  purpose  shall  be  stated  sep- 
arately.'"] 

1.  September  session: 

The  county  board  was  not  required  to  make  the  tax  levy  on  the  first  or  any 
other  particular  day  of  its  September  session,  but  it  might  lawfully  make 
it  at  any  time  during  the  session,  and  had  the  right  to  adjourn  from  time 
to  time  until  it  had  completed  its  business.     Bowyer  vs.  People,  220 — 93. 

Cook  county  board  of  commissioners  should  hold  its  annual  meeting  on  first 
Monday  in  September.     E.  Co.  vs.  P..  190—25. 

Sec.  8  of  the  old  Eevenue  Law  (E.  S.  438)  provided  the  county  tax  should  be 
levied  at  the  March  term  of  court  and  collected  with  the  State  Eevenue. 
A  levy  at  the  June  term  was  invalid.     McLaughlin  vs.  Thompson,  55 — 249. 

2.  County  board  to  determine  the  amount  of  taxes  to  be  raised  for  county 
purposes: 

The  Board  of  County  Supervisors  may  reconsider  resolution  to  levy  tax  befor« 
it  had  become  a  record  of  the  board,  and  before  any  rights  had  accrued 
under  it,   for  duties  imposed   by  it.     Beckwith   vs.   English,   51 — 147. 

The  collection  of  a  tax  will  be  enjoined  where  it  is  levied  by  less  than  majority 
of  whole  board  of  supervisors.  Board  of  Cumberland  County  vs.  Webster, 
53—141. 

The  board  of  supervisors  may  make  levy  by  adopting  report  of  committee. 
Mix  vs.  P.,  72—241. 

3.  The  amount  of  each  purpose  to  be  stated  separately: 

A  levy  must  set  out  separately  the  amount  levied  for  each  purpose  and  must 
indicate  with  sufTicient  particularity  the  purpose  for  which  the  respective 
sums  arc  levied.  Thus,  an  item,  "election  and  jurors  account,  $3,000" 
does  not  set  out  amount  of  each  purpose,  and  "Public  buildings  account 
and  county  jail  fund  account,"  do  not  set  out  the  purpose  particularly 
enough.     People   vs.  C.  V.  &  C.  Ey.  Co.,  243—217. 

A  levy  of  $12,500  for  "salary  of  the  officers"  sufficiently  designated  tlie  pur- 
po.se,  it  being  presumed  it  was  for  officers  lawfully  to  be  paid  out  of  funds 
in  county  arising  from  general  taxes.  People  vs.  K.  &  S.  W.  E.  E.  Co., 
237—362. 


94 

The  items  of  a  county  tax  levy  were  as  follows:  1.  County  officers,  deputies 
and  clerks,  $20,000.  2.  Pauper  accounts  and  poor-master,  $5,500.  3. 
Almshouse  and  farm,  $6,500.  4.  Courthouse  and  jail,  $5,000.  5.  Jury 
certificates  and  witness  fees,  $3,000.  6.  Printing  and  stationery,  $6,000. 
7.  Incidentals,  $1,000.  Held,  that  item  1  was  valid  and  need  not  have 
been  scparaterd,  so  also,  5,  6  and  7;  that  whore  only  a  small  sum  levied 
for  incidentals,  it  was  not  necessary  to  separate.  In  the  others,  the 
items  should  have  been  separate  and  as  to  4,  it  should  have  been  more 
definite  also,  as  whether  for  purpose  of  repairing  or  maintaining  the  court- 
house, or  the  jail.  People  vs.  I.  C.  E.  E.  Co.,  237—324. 
The  provision  that  the  several  purposes  of  a  county  tax  must  be  stated  sep- 
arately and  definitely,  must  be  given  a  liberal  construction.  Where  sev- 
eral purposes  are  grouped  under  a  general  designation  such  as  "current 
expenses,"  or  "county  purposes,  "or  "payment  of  county  claims,"  the 
levy  is  void.  But  a  designation  that  gives  the  tax-payer  full  information 
such  as  "court  expenses"  is  good,  though  the  board  subdivide  this  pur- 
pose into  all  its  various  items.  There  are  many  items  where  it  would  be 
impracticable  for  the  county  board  to  determine  in  advance  the  amount 
that  ought  to  be  levied  for  each  item. 
Thus,  under  "court  expenses"  various  such  items  appear:  Printing,  books 
and  stationery,  $800  is  sufficient,  while  salary  of  county  judge,  mine  in- 
spector, janitor,  matron  of  rest  room  and  turnkey  of  jail,  $4,000  is  not. 
"Supplies,  light,  heat  and  water  of  courthouse  and  jail,"  should  have 
been  separated  as  to  courthouse  and  jail.  Miscellaneous  purposes  is  not 
definite  enough.  This  rule  does  not  apply  to  town  taxes.  People  vs.  C. 
V.  C.  Ey.  Co.,  237—312. 

A  levy  of  county  taxes  * '  to  pay  the  ordinary  expense  of  said  Saline  County ' ' 
is  invalid.     People  vs.  E.  E.  Co.,  232—454. 

A.  levy  of  county  tax  for  unpaid  claims;  for  coal,  light  and  water;  for  judiciary 
and  boarding  prisoners;  and  for  contingent;  is  bad  in  that  the  first  and 
last  are  too  indefinite  and  the  others  not  set  out  separately.  People  vs. 
E.  E.  Co.,  231—498. 

It  is  the  object  of  this  section  to  give  the  tax  payer  an  opportunity  to  know 
for  what  purposes  taxes  are  being  levied  and  collected,  and  to  give  an 
opportunity  if  necessary  to  prevent  an  unjust  levy.  Thus  a  general  item 
"general  fund"  is  too  broad.  So  also  a  levy  for  village  or  city  taxes 
must  specify  in  detail  the  several  purposes  for  which  tax  levied.  People 
vs.  Ey.  Co.,  231—209. 

A  levy  of  a  county  tax  for  "building  purposes  and  incidental  expenses"  is  not 
good.     People  vs.  E.  E.  Co.,  231—109;  Same  vs.  Same,  231—363. 

The  purpose  for  which  tax  is  levied  should  be  stated  witli  reasonable  cer- 
tainty. An  item  "for  payment  of  county  claims  (janitor's  servise,  sup- 
plies, repairs,  improvements  and  current  expenses),  $12,000,"  is  bad,  first, 
because  the  amount  for  each  purpose  is  not  stated;  second,  "county 
claims"  is  too  indefinite  standing  alone.     People  vs.  Ey.   Co.,  224 — 523. 

Where  the  resolution  of  the  board  of  supervisors  relied  on  as  authorizing  the 
tax  was  for  "county  purposes,"  this  was  insufficient  and  the  tax  levy 
invalid.     Ey.   Co.   vs.  People,  214—302. 

County  tax  levy  must  set  out  the  purpose.  E.  E.  Co.  vs.  People.  214 — 23; 
Barkley  vs.  Dale,  213—614;  Ey.  Co.  vs.  People,  213—558. 


95 

A  levy  of  county  taxes  of  "current  expenses"  and  a  town  levy  for  "town 
purposes"  are  both  too  indefinite.  A  statement  of  the  town  clerk,  at- 
tached to  the  certificate,  setting  out  the  pui-poses  of  the  levy,  is  to  be  con- 
sidered part  thereof.     Ry.  Co.  vs.  People,  213—197. 

Fixing  the  rate  per  $100  on  property  in  the  county  is  indirectly  fixing  the 
aggregate  amount  and  so  sufficient.  The  resolution  must  sot  out  the 
specific  purpose.     People  vs.  Eailway  Co.,  213 — 503. 

It  is  sufficient,  in  lieu  of  stating  the  specific  amount  of  tax  in  dollars  and  cents, 
to  set  out  the  fixed  pereentum  upon  each  $100.  Ry.  Co.  vs.  People,  212 
—518. 

County  levy  for  "bridges"  includes  building  new  bridges,  repaiiing  old  ones 
and  building  approaches,  and  levy  need  not  be  subdivided  to  show  amount 
for  each  purpose.     People  (ex  rel.)   vs.  C.  &  N.  W.  R.  Co.,  249—170. 

Item  of  county  tax  described  as  "to  revenue"  is  too  indefinite.  People 
(ex  rel.)  vs.  Chicago,  B.  &  Q.  E.  Co.,  252—482. 

To  justify  a  levy  under  the  description  of  "contingent  expenses"  the  amount 
must  be  small  in  proportion  to  the  total  tax  and  reasonable  in  view  of  size 
and  population  of  municipality  levying  the  tax.  People  (ex  rel.)  vs. 
Chicago,  B.  &  Q.  R.  Co.,  253—100,  102. 

Item  of  $1,000  "for  sundrj-  and  general  expenses,  the  exact  nature  of  which 
cannot  be  ascertained  in  advance,"  sustained  in  large  and  populous  county. 
People  (ex  rel.)  vs.  Bowman,  253 — 234. 
fees,   for    salary,    clerk    hire    and    expenses    of    county    treasurer,avifahc- 

Items  for  "warrant  of  board  of  election  commissioners,"  "for  stenographers 
fees,"  "for  salary,  clerk  hire  and  expenses  of  county  treasurer,"  "for 
fees  of  county  officers"  are  sufficiently  definite.  People  vs.  Bowman, 
253—234. 

Item  for  "assessments"  cannot  be  sustained  as  intended  to  cover  the  neces- 
sary expense  in  revising  assessments  of  county.  People  vs.  Bowman, 
253—234. 

Items  "for  county  farm,  $25,000."  "for  county  jail,  $35,000,"  "for  court- 
house, $35,000,"  are  not  sufficiently  definite.  People  vs.  Bowman,  253 
—234. 

An  item  of  $10,000  "for  courthouse  claims"  is  too  indefinite.  People  vs.  R. 
Co..    256—423. 

Items  of  county  tax  "for  repairs  of  county  property,"  "sinking  fund,  $1,000, 
interest,  $475,"  is  sufficiently  definite.     People  vs.  R.  Co.,  265 — 502. 

Amount  levied  for  roads  and  amount  levied  for  bridges  should  bo  stated  sep- 
arately.    People  vs.  R.  Co.,  266—183. 

Items  for  "repairs  upon,  and  care,  support  and   maintenance  of  courthouse, 
$4,000"   and  "for  repairs  upon,  and   care,   support   and   maintenance   of 
county  jail,  $3,500"  arc  sufficiently  specific.     People  vs.  R.  Co.,  206 — 196. 

An  item  of  county  tax  of  fifteen  per  cent  of  the  total  levy  to  pay  for  repair 
and  building  purpo.ses  is  too  indefinite.     People  vs.   R.  Co.,  266 — 557. 

'J'here  is  no  valid  objection  to  levying  a  gross  sum  for  several  different  pur- 
poses where  tlie  several  purposes  arc  properly  embraced  within  some  gen- 
eral designation.     I'eoplc   vs.  R.  ('o.,  271 — 236. 

Item  for  "public  buildings,  light,  heat  and  repairs,  $12,000,"  is  sulliciontly 
specific.     People  vs.  Jackson,  272 — 494. 

An  item  of  $22,500  "for  tlio  finyment  of  fees  and  salaries  and  clerk  hire  of 
the  various  county  officers"  is  valid.     People  vs.  R.  Co.,  273 — 42i). 


96 

Levy  for  fees  of  jurors  and  witnesses  and  expenses  of  feeding  jurors  should 
be  separate  items.     People  vs.  Klee,  282 — 440, 

Levy  for  furniture,  apparatus  and  machinery  for  several  buildings,  depart- 
ments and  institutions  of  county,  specifying  each  and  amount,  is  suffi- 
ciently definite.     People  vs.  Klee,  282 — 440. 

Levy  for  building  purposes  and  expenses  of  betterment  of  buildings  is  too 
indefinite,  if  erection  of  buildings  is  contemplated.  People  vs.  Klee, 
282—440, 

Items  of  levy  for  county  purposes  for  "jurors'  fund,  for  expenses  of  dieting 
jurors  and  fees  of  jurors  and  witnesses,"  and  for  "county  building  better- 
ments" are  too  indefinite.     People  vs.  Ins.  Exchange  Bldg.,  288 — 486,  487, 

Certificate  of  rates  for  towns,  cities,  etc.]  Section  122.  Th^ 
proper  authorities  of  towns,  townships,  districts,  and  incorporated 
cities,  towns  and  villages,  collecting  taxes  under  the  provisions  of 
this  act,  shall  annually,  on  or  before  the  second  Tuesday  in  August, 
certify  to  the  county  clerk  the  several  amounts  which  they  severally 
require  to  be  raised  by  taxation,  anything  in  their  respective  char- 
ters, or  in  acts  heretofore  passed  by  the  General  Assembly  of  this 
state,  to  the  contrary  notwithstanding.  [As  amended  by  act  ap- 
proved May  3,  1873.] 
The  county  clerk  can  refer  only  to  tax  levy  ordinance  and  bond  ordinance  in 

extending  tax.     People  (ex  rel.)   vs.  Sandberg.  282 — 245. 
Requirement  of  Sec.  121  for  separate  statement  of  items  of  tax  does  not  apply 
to  town  tax,  which  are  governed  by  Sec.  122,  and  it  is  not  necessary  that 
tax  for  towm  purposes  shall  be  itemized.     People    (ex  rel.)    vs.   Jackson, 
272—494;  P.  vs.  Ry.Co.,  266—561. 
Under  See.  17  of  Sanitary  District  Act  of  1907  copy  of  the  tax  levy  ordinance 
is  to  be  filed  as  provided  in  Sec.  122.     People   (ex  rel.)   vs.  Bowman,  253 
—247. 
The  certificate  of  the  town  clerk  is  what  the  authority  of  the  county  clerk  is 
based  on,  in  the   extension  of  town  taxes.     P.,  D.   and  E.  R.   Co.  vs.  P., 
141—483  (1892). 
The  act.  Art.  8,  Sec.  1,  Chap.  24,  controls  Sec.  122  of  Revenue  Act.     Thus,  for 
second  Tuesday  in  August  herein.  Act  of  1879,  amending  Chap.  24,  Art.  8, 
Sec.  1  (Ch.  24,  H  112),  substitutes  third  Tuesday  in  September.     Cairo  vs. 
Campbell,  116—305. 
Sec.  191,  infra,  cures  failure  to   file  certificate  by  such  date.     St.  Louis,  etc., 

R.  Co.  vs.  Surrell,  88—535. 
Failure  by  school  directors  to  certify  amount  of  tax  on  day  named  in  statute  is 
cured  by  Sec.  191,  infra,  as  a  minor  irregularity.     Moore  vs.  Fessenbeck, 
88—422. 
Tax  is  not  invalidated  by  failure  to   certify  levy  within  time   fixed  by  law. 

Thatcher  vs.  P.,  79—597. 
It  was  a  fatal  objection  to  the  tax  that  the  assessor's  certificate  required  was 
not  made  for  some  days  after  the  day  specified  in  the  statute,  but  the 
Auditor  may  file  his  certificate  of  levy  any  time  in  which  the  tax  will  be 
extended  on  collector's  books.  Gage  vs.  Nichols,  33  111.  App.  365,  follow- 
ing Mix  vs.  P.,  72 — 241;  National  Bank  vs.  Cook,  77—622;  P.  vs.  Cooper, 
10  111.,  App.  384. 


97 

Amount  required  must  be  certified  wittin  time  fixed  by  law,  or  levy  will  be 
void.  Thus  before  the  act,  Sec.  Ill,  Chap.  24,  as  it  now  stands,  which 
changed  the  time,  the  return  must  be  by  the  second  Tuesday  in  August. 
National  Bank  vs.  Cook,  77—622;  Gage  vsv.  Nichols,  135—128  (1890). 

It  is  presumed  that  the  certificate  was  delivered  to  such  officer  at  the  time 
indicated  by  the  file-mark  signed  by  the  county  clerk.  Gage  vs.  Nichols, 
135—128   (1890). 

It  is  necessary  to  certify  the  amounts  levied,  to  county  clerk,  and  file  with 
him  a  copy  of  the  ordinance.     Mix  vs.  People,  106 — 425. 

Where  the  tax  levy  ordinance,  assessed  the  tax  upon  the  real  and  personal  prop- 
erty of  the  citj^  subject  to  taxation,  ' '  as  the  same  is  assessed  for  state 
and  county  purposes, ' '  that  is  sufficient.     Mix  vs.   People,   106 — 425. 
Semblc,  to  authorize  clerk  to  extend  tax  certificates  mentioned  must  be 
filed  within  time  fixed  by  act.     Mix  vs.  P.,  72 — '241, 

Charter  limitations  on  amount  of  tax  which  city  may  levy,  not  repealed  hereby. 
Edwards  vs.  P.,  88—340. 

Collectors'  books  extending  rates.]  Section  123.  The  county 
clerk  shall,  annually,  make  out  for  the  use  of  collectors,  in  books  to 
be  furnished  by  the  county,  correct  lists  of  taxable  property  as  as- 
sessed and  equalized  .[As  amended  by  act  approved  June  2,  1881. 
lu  force  July  1,  1881.  L.  1881,  p.  135.] 

Books.]  Section  124.  In  counties  not  under  township  organiza- 
tion such  book  shall  be  made  up  by  congressional  townships;  but 
parts  of  fractional  townships,  i"ss  than  full  townshii)s,  may  be  ad- 
ded to  full  townships,  at  the  discretion  of  the  county  board.  In 
counties  under  township  organization,  said  books  shall  be  made  to 
correspond  with  the  organized  townships.  Separate  books  may  be 
made  for  the  collection  of  all  taxes  within  the  corporate  limits  of 
cities,  towns  and  villages.  This  section  shall  not  be  construed  to  in- 
terfere with  the  tax  ])ook  provided  for  in  this  act,  for  the  use  of 
county  collectors,  for  collecting  all  taxes  charged  against  railroad 
property  and  the  capital  stock  of  telegraph  companies.  [Added  by 
amendment  approved  June  2,  1881.  In  force  July  1,  1881.  L.  1881, 
p.  136.] 

Collector's  Books — Ruled  in  Columns — Stamping  of  Receipts.] 
Sci'lion  125.  The  lespcclive  county  clerks  shall  cause  the  collector's 
hooks  to  be  propeily  ruled  for  the  several  classes  of  property,  pi'o- 
\i<ling  for  each  class  tliree  columns  lor  vahic,  the  (irsl  to  show  the 
assessed  valuatioji,  the;  second  to  show  the  valuation  as  corrected 
and  eciualized  by  the  county  board,  and  the  third  1o  show  the  valua- 
lion  as  equalized  oi-  assessed  by  the  Slate  lioaid  of  l^](|ualization 
(Tax  C'ommission).  Said  books  1o  contain  ])roper  eolumns  Toi-  the 
extension  of  the  several  kinds  of  taxes  and  other  purposes,  and  to 
contain  pi'oper  columns  to  insert  opi)osi1c  each  piece,  lot  or  tract 
of  land  any  sales  made  ol'  the  same  Tor  taxes  or  special  assessments 


98 

for  the  two  preceding  years  not  cancelled  and  any  withdrawals 
from  collection  at  any  tax  sale  of  any  special  assessment.  Such  tax 
sales  shall  be  designated  by  the  word  "sold"  to  be  stamped  in  the 
proper  column,  and  such  withdrawals  shall  be  designated  by  the 
word  "withdrawn"  to  be  stamped  in  the  proper  column,  opposite 
the  respective  lot  or  tract  of  land  not  released  prior  to  December 
1st  of  each  year.  The  several  collectors  shall  stamp  or  cause  to  be 
stamped  upon  all  receipts  given  for  taxes  the  information  in  said 
columns,  to  be  known  as  the  tax  sale  column  and  the  delinquent 
special  assessment  column.  [As  amended  by  act  filed  June  28,  1917, 
L.  1917,  p.  658.] 
Powers  and  duties  conferred  on  State  Board  of  Equalization  to  be   exercised 

by  Tax  Commission.     See  Note,  Sec.  50,  supra. 
Word  "kinds"  refers  to   State   and   County  taxes  and  the   taxes   levied   and 

certified  to  county  clerk  by  divisions  of  counties  mentioned  in   Sec.  127. 

Chicago  vs.  County  of  Cook,  13G  A.  120,  125. 

Rates — How  extended — Valuation — Equalization.]  Section  126. 
Said  clerks  shall  extend  the  rates  of  addition  or  deduction  ordered 
by  the  county  board  and  State  Board  of  Equalization  (Tax  Com- 
mission), in  the  several  columns  provided  for  that  purpose.  The 
rates  per  cent,  ordered  by  the  State  Board  of  Equalization  (Tax 
Commission)  shall  be  extended  on  the  assessed  valuation  of  prop- 
erty, as  corrected  and  equalized  by  the  county  board — except  that 
in  case  of  railroad  property  denominated  "railroad  track"  and 
"rolling  stock"  said  rates  shall  be  extended  on  the  listed  valuations 
of  such  designated  property.  In  all  cases  of  extensions  of  valua- 
tions, where  the  equalized  valuation  shall  happen  to  be  fractional, 
the  clerks  shall  reject  all  such  fractions  as  may  fall  below  fifty 
cents;  fractions  of  fifty  cents  or  more  shall  be  extended  as  one 
dollar.  [As  amended  by  act  approved  June  2,  1881.  In  force  July 
1,  1881.  L.  1881,  p.  135.] 
Powers  and  duties  conferred  upon  State  Board  of  Equalization  to  be  exercised 

by  Tax  Commission.     See  Note,  Sec.  50,  supra. 

Extension  of  town,  city,  etc..  taxes.]  Section  127.  The  said 
clerks  shall  estimate  and  determine  the  rate  per  cent,  upon  the 
proper  valuation  of  property  in  the  respective  towns,  townships, 
districts  and  incorporated  cities,  towns  and  villages  in  their  coun- 
ties, that  will  produce,  within  the  proper  divisions  of  such  counties, 
not  less  than  the  net  amount  of  the  several  sums  that  shall  be  re- 
quired by  the  county  board,  or  certified  to  them  according  to  law. 
Eate  per  cent  should  be  large  enough  to  produce  an  amount  sufficient  to  cover 

several    amounts    required    and    commissions    for    collection.     E.    Co.    vs. 

Baldridge,  177—232;  P.  vs.  E.  Co.,  270—477,  482. 


99 

The  entire  levy  is  not  vitiated  even  though  rate  per  cent  for  tax  is  erroneously 
ascertained.     Vittum  vs.  P.,  183 — 157. 

State,  county,  town,  road  and  bridge,  village,  city,  district, 
school  and  all  other  taxes.]  Section  128.  All  state  taxes  shall  be 
extended  by  the  respective  comity  clerks  upon  the  property  in  their 
counties  upon  the  valuation  produced  by  the  equalization  and  as- 
sessment of  property  by  the  State  Board  of  Equalization  (Tax  Com- 
mission). All  other  taxes  shall  be  extended  upon  the  valuation 
produced  by  the  equalization  and  assessment  of  property  by  the 
county  Board  of  Eeview,  and  all  property  originally  assessed  by  the 
State  Board  of  Equalization  (Tax  Commission).  In  the  extension 
of  taxes  the  fraction  of  a  cent  shall  be  extended  as  one  cent.  [As 
amended  by  act  approved  May  10,  1901.  In  force  July  1,  1901. 
L.  1901.  p.  272.1  See  Juhl  Law,  post. 
Powers  and  duties  conferred  on  State  Board  of  Equalization  to  be  exercised 

by  Tax  Commission.     See  Note,  Sec.  50,  supra. 
This  section  does  not  proscribe  a  limitation  upon  taxation.     E.  Co.  vs.  People. 

213—458. 
The  clerk  may  raise  fractions  or  decimals  to  whole  numbers  in  the  aggregate 

tax   of  each  taxing  body,  but  he  is  not  authorized  to   raise  fractions  to 

whole  numbers  as  to  each  separate  item  in  the  levy  of  a  taxing  body. 

People  (ex  rcl.)  vs.  Chicago,  L.  S.  &  E.  E.  Co.,  270—477. 
The  provision  that  the  fraction  of  a  cent  shall  be  extended  as  1  cent,  applies 

to  the  rate  and  not  to  the  tax  itself  after  it  is  extended.     E.  E.  Co.  vs. 

People,  224—155. 
Library  tax  is  a  city  tax  and  should  be  extended  in  a  column  with  the  city  tax. 

f'hicago  vs.  County  of  Conk.   136  A.  120,  125. 

Forfeited  property — Back  taxes.]  Section  129.  In  all  cases 
where  any  real  property  lias  heretofore  been  or  may  hereafter  be 
forfeited  to  the  State  for  taxes  or  special  assessments  levied  thereon 
remaining  unpaid,  it  shall  be  the  duty  of  the  clerk,  when  he  is 
making  up  the  amouiil  of  tax  due  on  such  I'cal  i)roperty  for  the 
current  yeai-  to  acid  liic  amount  of  back  taxes  and  special  assess- 
ments, interest,  ])enalty  and  printers'  fees  remaining  due  on  such 
real  prof)ei'ty,  witli  one  year's  interest,  at  ten  |)('r  cent,  on  all  taxes 
foi-feited  before  the  year  1879,  and  twenty-live  per  cent,  on  all 
taxes  forfeited  in  1879  and  thereafter  up  to  the  lime  of  the  passage; 
of  this  Act,  and  twenty-five  per  cent,  on  all  taxes  and  special  assess- 
ments hereafter  levied  and  forfeited  on  tlie  amount  of  taxes  and 
special  assessments  due,  to  the  tax  of  the  euirent  year,  and  the 
agp^regate  amount  so  adde<|  together  shall  be  collected  in  like  man- 
)HT  as  the  tax  (ui  other  real  property  for  that  year  may  he  collected: 
Provided,  that  the  county  clerk  shall  first  cai'cfully  examine  said 
list,  and   strike  out    therefrom   all   errors,  and   otherwise   make   such 


100 

corrections  as  may  be  necessary  with  respect  to  such  property  or 
tax.     [As  amended  by  act  filed  June  28,  1917.    L.  1917,  p.  658.] 
Need  not  set  out  tlie  amount  of  taxes  for  eacli  year,  as  this  applies  to  forfeited 
taxes.     Wright  vs.  P.,  87—582;  Hale  vs.  P.,  87—72.     But  defects  of  notice 
of  application  are  waived  by  owner's  appearance  and  resistance  of  applica- 
tion.    Hale  vs.  P.,  87—72. 

This  section  relates  to  "forfeited  taxes"  as  distinguished  from  "back  taxes." 
Neff  vs.  Smyth,  111—100. 

Where  under  Sees.  129  and  229,  whereby  forfeited  taxes  are  added  to  current 
taxes  and  a  judgment  obtained  for  the  total  in  a  proceeding  under  Sec.  191, 
the  owner  cannot  at  this  proceeding  raise  any  objections  he  could  properly 
have  raised  each  year  when  those  judgments  were  obtained.  P.  vs.  Smith, 
94—226. 

Back  tax,  interest,  penalty  and  printer 's  fees  should  be  added  to  tax  of  current 
year,  whether  judgment  for  such  back  tax  was  properly  rendered  or  not. 
The  interest,  penalty,  etc.,  is  imposed  as  a  penalty  on  the  owner  for  failure 
to  pay  his  taxes  in  due  time,  and  their  imposition  is  not  made  to  depend 
on  the  forfeiture,  being  strictly  regular  in  form.     P.  vs.  Smith,  94 — 226. 

Revenue  Act  contemplates  two  eases:  one  under  Sees.  129  and  2i29;  where  prop- 
erty has  been  forfeited  to  State,  when  interest,  penalty,  etc.,  are  to  be  added 
to  back  tax;  other  under  Sec.  277,  where  there  has  been  no  forfeiture,  in 
which  back  tax  simply  is  to  be  added  to  tax  of  later  year.  It  is  sufficient 
that  there  had  been  in  fact  a  forfeiture  of  the  lands  and  lots  to  the  State, 
whether  in  due  form  or  not.  The  imposition  of  this  penalty  was  therefore 
sustained.     Belleville  Nail  Co.  vs.  P.,  98—399. 

The  addition  of  penalties,  interest  and  costs  was  objected  to  as  being  without 
sanction  of  law.  Thus,  where  a  tax  assessed  on  property  liable  was  pre- 
vented from  being  collected  for  any  year  or  years  on  account  of  any 
erroneous  proceedings.  Sec.  277  applies.  Otherwise,  Sec.  129  applies,  and 
to  justify  the  imposition  of  penalties,  it  must  have  appeared  that  the  taxes 
were  properly  forfeited.  Sec.  299  provides  that  the  amount  due  on  lands 
forfeited  to  the  State  and  remaining  unpaid  on  the  first  day  of  November, 
shall  be  added  to  the  taxes  of  the  current  year.  The  owner  could  not,  by 
paying  the  current  taxes,  avoid  the  forfeiture  of  his  land  for  back  taxes 
and  so  avoid  penalties.     Biggins  vs.  P.,  106 — 270. 

The  forfeiture  of  any  one  year  is  a  single  item,  including  current  and  back 
taxes,  together  with  forfeitures,  costs,  etc.  All  of  which  items  are  merged 
into  one  by  the  judgment  of  the  County  Court  and  constitutes  a  new  for- 
feiture.    Carrington  vs.  Poeple,  195 — 484. 

Although  back  tax  listed  irregularly  so  that  owner  is  not  liable  to  pay  statutory 
penalty  of  25  per  cent  to  redeem,  yet  he  must,  to  redeem,  pay  purchaser 
amount  of  tax  and  6  per  cent  interest  thereon.  The  back  taxes  and  for- 
feitures must  be  added  to  or  combined  with  the  tax  for  the  current  year. 
Where  the  owner  asks  the  current  taxes  to  be  extended  against  the  whole 
property  as  a  unit,  he  thereby  impliedly  consents  to  the  addition  of  back 
and  forfeited  taxes  to  the  whole.     Stamposki   vs.   Stanley.   109 — 210;. 

Except  where  back  taxes  have  been  placed  on  collector's  warrant  by  county 
clerk,  by  adding  same  to  taxes  for  current  year  against  same  property  as 
that  forfeited,  and  where  such  back  taxes  are  made  upon  warrant,  part  of 


101 

aggregate  amount  so  added  together,  no  authority  is  giveu  by  statute  to 
court  to  render  judgment  against  any  land  "for  back  tax  and  forfeitures." 
Stamposki  vs.  Stanley,  109—210. 

The  provision  for  adding  25  per  cent  to  the  taxes  on  forfeited  lands  is  a  penal 
statute,  and  should  not  be  held  to  embrace  property  not  clearly  within  its 
terras.     Hosmer  vs.  Hunt  Drainage  District,  134 — 317    (1890). 

It  is  not  required  that  the  years  for  which  taxes  were  assessed  and  levied  shall 
be  stated  in  the  return  to  the  court.  Even  though  the  clerk  figured  too 
great  a  penalty  on  forfeitures  by  adding  interest  on  interest  and  costs 
embraced  in  forfeitures  for  preceding  years,  if  the  judgment  of  the  County 
Court  is  for  no  more  than  could  be  legally  figured,  the  mere  error  of  the 
record  will  not  invalidate  the  judgments.     Chambers  vs.  P.,  113 — 509. 

Taxes  for  the  current  year,  and  not  back  taxes,  are  .referred  to  in  the  require- 
ment that  list  show  the  year  or  years  for  which  assessments  arc  due  and 
valuation.     Chambers  vs.  P.,  113 — 509. 

Interest  to  be  added  is  on  back  tax  alone,  not  on  sum  of  back  tax  and  penal- 
ties.    P.  vs.   Gale,  93—127. 

By  amendment  the  penalty  was  made  25  per  cent  on  all  taxes  levied  and  for- 
feited after  the  amendment  took  effect,  but  prior  to  amendment  of  1879  it 
was  10  per  cent  on  amount  of  tax  due.  As  to  taxes  not  both  levied  and 
forfeited  at  that  time,  former  statute  prevails.  Chambers  vs.  P.,  113 — 
509.  This  amendment  complies  with  Art.  4,  Sec.  13,  of  Constitution  of 
1870,  providing  "that  no  law  shall  be  revived  or  amended  by  reference  to 
the  title  only,  but  the  law  revived  or  the  section  amended  shall  be  inserted 
in  the  new  act."  Setting  out  amended  section  in  full  as  amended,  suflfi- 
ciont.     Chambers  s.   P.,   113—509. 

Statement  to  auditor. j  Section  130.  Wlieii  the  books  or  lists 
for  the  collectors  arc  completed,  the  county  clerk  shall  make  a  com- 
l>lete  statement  of  the  assessment  and  taxes  charged,  on  blanks,  and 
in  conformity  to  instructions  fuinished  to  him  by  the  auditoi'  (Tax 
Commission).  The  clerk  shall  I'eeord  said  statement,  and  rotward 
it,  property  certified,  to  the  auditor  (Tax  Conimission). 
Powers  and  duties  conferred  on  State  Board  of  Equalization  and  Auditor  of 

Public   Accounts   to   be    exercised   by   Tax   Commission.      See   Note,    Sec. 

50,  supra. 

State  and  county  equalized  rates  stated,  j  Section  b'll.  U  shall 
be  the  duty  of  the  eounly  elcrk  to  makr,  in  eadi  eolleetoi''s  book,  a 
ci-rlifieate  of  tin'  rate  of  deduction  of  a(biilion  determined  by  the 
State  lioai-d  of  Kijualizat ion  (Tax  ("ommission)  in  the  eounly  to 
which  such  books  shall  prrtain;  aii<l.  also,  the  rate  of  addilion  oi- 
dednetion  determim-d  by  the  comity  boaid  in  llic  lnwn,  dislrid.  cily 
or  villa^'e  to  whitdi  such  book  shall  pertain. 
Powers  and   duties  conferred  on   State  Board   of   Kqiiali/iil  ion    to   bo  excMcisod 

by   Tax   ("oMiinisHiim.     Sec  Note,  Sec.  50,  supra. 

Collector's  warrant.  I     Section  1:52.    To  each  colliclor's  book  a 
wan-ant,  iindi-r  tlif  lian<l  and  official  seal  of  the  connly  clerk,  shall 


102 

be  annexed,  commanding  the  collector  to  collect  from  the  several 
persons  named  in  said  book,  the  several  sums  entered  in  the  column 
of  totals  opposite  their  respective  names.  The  warrant  shall  direct 
the  collector  to  pay  over  the  several  kinds  of  taxes  that  may  be 
collected  by  him,  to  the  respective  officers  entitled  thereto,  less  the 
compensation  for  collection  allowed  him  by  law.  [As  amended  by 
act  approved  June  2,  1881.  Tn  force  July  1,  1881.  L.  1881,  p.  136.] 
An  officer  acting  under  collector's  warrant,  regular  on  face,  is  protected.     Hill 

vs.  Figley,  25 — 156. 
Collector  is  discharged  by  payment  to  State  Treasurer,  althougli  Treasurer  fails 
to  report  such  payment  to  State  Auditor,  the  remedy  of  State  being  against 
Treasurer.  P.  vs.  Smith,  12—281. 
Collector  may  be  an  officer  de  facto,  although  he  has  not  taken  oath  in  manner 
prescribed,  and  his  acts  as  such  officer  de  facto  will  be  good  as  to  public 
and  third  persons.  The  jurisdiction  of  the  county  clerk  to  issue  the  war- 
rant of  authority  to  collect  tax,  i.  e.,  by  delivering  to  him  a  copy  of  the 
list  of  taxable  property  returned  by  the  assessor,  is  special,  and  the  col- 
lector acting  thereunder  must  show  the  clerk  issuing  it  acted  within  his 
authority.     Guyer  vs.  Andrews,  11 — 494. 

Qualification   of   town  and   district   collectors— Bond— Oath.] 

Section  133.  Every  town  or  district  collector,  before  he  enters  upon 
the  duties  of  his  office,  and  within  eight  days  after  he  receives  notice 
of  the  amount  of  taxes  to  be  collected  by  him,  shall  execute  a  bond, 
with  two  or  more  securities,  to  be  approved  by  the  county  board,  or 
supervisor  and  town  clerk  of  his  town,  as  the  case  may  require,  in 
double  the  amount  of  such  taxes,  conditioned  for  the  faithful  execu- 
tion of  his  duties  as  such  collector.  Signatures  to  such  bond,  signed 
with  a  mark,  shall  be  witnessed,  but  in  no  other  case  shall  witness  be 
required.     Said  bond  shall  be  substantially  in  the  following  form, 

to  wit : 

Know  all  men  by  these  presents,  that  we  A  B,  of  the of in 

the  county  of ,  in  the  state  of  Illinois,  as  town  (or  district)   collector, 

and  C  D  and  E  F,  of  the  said  county  and  state,  as  securities,  are  held  and 

firmly  bound  unto  the  People  of  the  State  of  Illinois,  in  the  penal  sum  of 

for  the  payment  of  which,  well  and  truly  to  be  made,  we  bind  ourselves,  our 
heirs,    executors    and   administrators    firmly   by    these   presents.      Signed    and 

sealed,  this day  of A.  D.  18 

The  condition  of  the  foregoing  bond  is  such,  that  if  the  above  bound  A  B 
shall  perform  all  the  duties  required  to  be  performed  by  him  as  collector  of 

the  taxes  for  the  year  18 ,  in  the  town  (or  district)  of ,  in  the 

county  of ,  Illinois,  in  the  time  and  manner  prescribed  by  law,  and, 

when  he  shall  be  succeeded  in  office,  shall  surrender  and  deliver  over  to  his 
successor  in  office  all  books,  papers  and  moneys  appertaining  to  his  said  office, 
then  the  foregoing  bond  to  be  void:  otherwise  to  remain  in  full  force. 

A  B,  [Seal.] 
C  D,  [Seal.] 
B  F,  [Seal.] 


103 

He  shall  also  take  and  subscribe  an  oath,  to  be  indorsed  on  the 
back  of  the  bond,  substantially  as  follows : 

I  do  solemnly  swear  that  I  will  support  the  constitution  of  the  United 
States,  and  the  constitution  of  the  State  of  Illinois,  and  that  I  will  faith- 
fully discharge  the  duties  of  the  office  of  town  (or  district)  collector,  according 
to  the  best  of  my  ability. 

Action  not  maintainable  against  sureties  on  town  collector's  bond  until  a  war- 
rant has  been  issued  to  sheriff  for  levying  amount  of  collector's  deficit  on 
his  property,  as  sureties  have  right  to  have  principal 's  property  first  taken. 
Marks  vs.  Butler,  24 — 567. 
The  collector  is  required  to  take  two  oaths,  one  under  Township  Organization, 
Ch.  139,  Art.  9,  Sec.  85,  and  the  other  under  this  section.  P.  vs.  Cal- 
laghan,  83 — 128. 
There  is  no  duty  on  the  clerk  of  the  County  Court  or  any  other  person  to  give 
to  the  collector  notice  of  the  amount  of  the  tax  to  be  collected,  in  order 
that  he  may  know  what  amount  of  bond  to  give.  Ross  vs.  People,  78 
— 375. 

Bond  and  oath  recorded — Lien  of  bond.]  Section  134.  The 
chairman  of  the  county  board  (or  town  supervisor,  as  the  case  may 
require,)  shall,  within  six  days  thereafter,  file  such  bond,  with  such 
approval  indorsed  thereon,  in  the  office  of  the  recorder,  who  shall 
record  the  same,  including  the  oath,  in  a  separate  book  to  be  pro- 
vided for  the  pui-pose,  and  when  recorded  shall  be  filed  in  the  office 
of  the  county  clerk  by  the  recorder.  Said  bond,  when  so  filed  for 
record,  shall  be  a  lien  against  the  real  estate  of  such  town  or  district 
collector,  until  he  shall  have  complied  with  the  conditions  thereof. 
Under  former  similar  statute,  collector's  bond  was  hold  not  lien  on  his  home- 
stead.    Hume  vs.   Gossott,  43 — 297. 

Delivery  of  collector's  books— Warrants— When  delivered.] 
Section  135.  The  respective  county  clerks  shall,  on  or  before  the 
twentieth  day  after  the  first  day  of  Decembei-,  annually,  or  as  soon 
thereafter  as  the  collectors  are  duly  <|ualified,  deliver  to  them  the 
books  for  the  colled  ion  of  taxes;  and  it  shall  be  the  duty  of  the 
collectors,  williin  such  time,  or  as  soon  thereaftci'  as  tliey  ai-e  (piali- 
fied,  to  call  at  I  he  clerk's  oflicc  ;iii(l  receive  said  hooks.  The  tax 
book,  provided  foi-  collecting  all  taxes  charged  against  railroad 
property  and  the  capital  stock  of  telegraph  companies,  shall  be  de- 
livered to  the  county  collector  within  the  same  time.  aMMually,  oi-  as 
soon  thereafter  as  he  is  (pialified.  |As  amended  by  act  approved 
June  2,  1S8].  In  force  July  1,  1881.  1..  ISSI,  p.  130.  |  See  Section 
52,  Reveinie  I.aw  of  1898,  post. 
Under  thi.s  section,  prior  to  amendment  of  1881,  taxes  were  duo  on  the  10th  of 

December,    and,    semble,    since    such    amendment    on    the    20th.     P.    vs. 

Ryan,  110—73. 


lU-i 

Collector's  warrants.]  Section  136.  To  each  town  or  district 
collector's  book  a  warrant,  under  the  hand  ol  tlie  county  clerk  and 
seal  oi"  his  office,  shall  be  amiexed,  coninianding  such  town  or  dis- 
trict collector  to  collect  from  the  several  persons  named  in  said  town 
or  district  collector's  book,  the  several  sums  of  taxes  ilicrein  charged 
opposite  their  respective  names. 
Collector's  warrant  may  be  written  in  on  some  page  of  book  or  may  be  annexed 

to  collector's  book  bj'  mucilage,  wire  or  cord,  or  in  any  manner.     Loehr 

vs.  P.,  132—504. 

Distress  for  personal  tax.]  Section  137.  In  all  cases  the  war- 
rant shall  authorize  the  town  or  district  collector,  in  case  any  person 
named  in  such  collector's  book  shall  neglect  or  refuse  to  pay  his 
personal  property  tax,  to  levy  the  same  by  distress  and  sale  of  the 
goods  and  chattels  of  such  person ;  and  it  shall  require  all  payments 
therein  specified  to  bo  made  by  such  tow^i  or  district  collector  on  or 
before  the  tenth  day  of  March  next  ensuing.  [As  amended  by  act 
approved  Maj^  3,  1873.] 

Distress  not  an  exclusive  remedy,  but  action  of  debt  also  lies.  Geneva  vs.  Cole, 
61 — 397;  Dunlap  vs.  Gallatin  County,  15 — 7;  Eyan  vs.  Gallatin  County, 
14—78. 
"Goods  and  chattels"  in  Sec.  137  are  to  be  construed  as  having  the  same 
meaning  as  personal  property  in  Sec.  254,  and  as  comprehending  every 
species  of  personality  which  may,  under  the  statute,  be  made  the  subject 
of  levy  and  sale  under  execution  issued  upon  a  judgment  at  law.  Loeber 
vs.  Leininger,  175 — 487;  Heiurich  vs.  Harrigan,  288 — 170. 

How  .to  pay  over  taxes  collected.]  Section  138.  The  warrant 
shall  direct  the  town  or  district  collector,  after  deducting  the  com- 
pensation to  which  he  may  be  legally  entitled,  to  pay  over  to  the 
proper  offices  the  amount  of  tax  collected  for  the  support  of  high- 
ways and  bridges,  and  to  the  supervisor  of  the  town  the  moneys 
which  shall  have  been  collected  therein,  to  defray  town  expenses; 
to  the  proper  school  officers,  the  district  school  tax;  to  the  city  or 
incorporated  town  or  village  treasurer,  or  other  proper  officer,  the 
taxes  or  special  assessments  collected  by  him  for  such  city  or  incor- 
porated town  or  village,  or  others,  as  often  and  at  such  times  as  may 
be  demanded  by  the  proper  officer;  and  to  the  county  collector,  the 
county  tax  and  the  taxes  payable  to  the  state  treasury  collected  by 
him . 

County  clerk's  certificate  to  county  collector.]  Section  139.  On 
the  delivery  of  the  tax  books  to  the  town  or  district  collectors,  the 
clerk  shall  make  a  certified  statement  setting  forth  the  name  of  each 
town  or  district  collector,  the  amount  of  taxes  to  be  collected  and 
paid  over  for  each  purpose  for  which  the  tax  is  levied  in  each  of  the 


105 

several  towns  or  districts,  cities  and  villages,  and  furnish  the  same 
to  the  county  collectoi". 

Collection  district  and  who  collector  in  counties  not  under  town- 
ship org-anization — County  a  district — Sheriff  collector.]  Section 
140.  Each  county  in  this  state,  not  und^r  township  organization, 
shall  be  a  collection  district,  for  the  puvposes  of  this  act;  and  the 
sheriffs  of  such  counties  shall  be,  respectively,  ex-officio,  district  col- 
lectoi's  of  such  collection  districts. 

Effect  of  statute  is  only  to  impose  additioual  duties  upon  treasurer  and  sheriff, 
not  to  confer  on  them  additional  oifice,  so  as  to  entitle  to  additional  com- 
pensation. Kilgore  vs.  P.,  76 — 548;  Broadwell  vs.  P.,  76 — 554. 
Offices  of  sheriff  and  collector  of  taxes  were  distinct  under  Act  of  1839  up  to 
1845.  By  Revised  Statutes  of  1845,  Chap.  89,  Sec.  27,  sheriff  was  made 
ex  officio  collector.  Performance  of  collector's  duties  thereunder  secured 
by  sheriff's  general  bond.     Wood  vs.  Cook,  31 — 271. 

Vacancies  and  resignations — How  vacancies  filled — Not  to  ex- 
onerate former  collector.]  Section  141.  If  any  town  or  district  col- 
lector in  this  state  shall  refuse  to  serve,  or  shall  die,  resign  or  remove 
out  of  the  county,  district  or  town  for  Avhich  he  Avas  elected  or  ap- 
pointed, or  the  office  becomes  vacated  in  any  other  way,  before  he 
shall  have  entered  upon  or  completed  the  duties  of  his  otSce,  or  shall 
in  any  way  be  prevented  from  completing  the  same,  the  county  or 
town  l)()ai'd,  as  the  case  may  recjuirc,  shall  forthwith  appoint  a  col- 
lector for  the  remainder  of  the  year,  wiio  shall  give  the  like  security 
and  l)e  subject  to  the  like  i)enalties.  and  have  the  same  power  and 
compensation  as  the  lown  or  district  collector  in  whose  place  he  was 
appointed,  and  the  county  collector  shall  forthwith  be  notified  of 
such  appointment.  Such  appointment  shall  not  exonerate  the  former 
town  collector  or  his  securities  from  any  liability  incurred  l)y  him 
or  Ihem.  Xo  resignation  of  a  town  or  district  collector  shall  be 
accepted,  unless  sufficient  cause  is  shown,  nor  shall  the  peison  re- 
signing be  re-appointed  to  complete  the  collections  in  the  same  or 
nny  other  town  or  disti'ict  in  the  county. 

Duty  of  appointee.  1  Section  142.  The  town  or  district  coih'ctoi- 
.so  ai)pointed  shall  keep  an  account  of  all  collections  made  by  the 
former  collector,  so  far  as  he  can  ascertain  the  same,  and  when  any 
one  shall  present  a  receipt  for  taxes  paid  to  the  former  collector, 
he  shall  mark  against  the  amo\!nt  of  such  taxes  to  whom  and  when 
paid. 

Extension  of  time  in  such  case.  1  Section  14)}.  In  case  of  such 
appoint  m«nt,  the  chairman  of  the  county  board,  or  the  supervisor 
of  the  town,  may  extend  the  lime  for  the  collection  of  taxes,  for  a 


106 

period  not  exceeding  twenty  days,  of  which  extension  the  county 
collector  shall  be  notified. 

Collectors — Who  collects.]  Section  144.  The  treasurers  of 
counties  under  towiishi])  oi'iianizatiou,  and  the  sheriffs  ot"  counties 
not  under  township  organization,  sliall  be  ex-officio  county  collectors 
of  their  respective  counties. 

Sheriffs  in  counties  not  under  township  organization  fill  the  offices  of  county 
collector  and  district  collector  in  addition  to  that  of  sheriff.     Eyan  vs. 
•        P.,  117— 4S6. 

Bond — Oath.]  Section  145.  Said  collector  shall,  on  or  before 
the  first  day  of  December,  annually,  or  as  soon  as  he  is  elected  and 
qualified,  and  before  he  enters  upon  the  duties  of  his  office  as  col- 
lector, execute  a  bond,  in  addition  to  his  bond  as  treasurer,  in  a  penal 
sum  of  at  least  double  the  amount  of  state  taxes  to  be  collected  in 
the  year  next  thereafter,  with  two  or  more  securities,  who  shall  be 
residents  of  the  said  county,  and  owners  of  real  estate  located  within 
this  state  equal  in  value  to  the  amount  specified  in  the  bond ;  which 
amount  shall  be  determined,  and  which  bond  shall  be  approved,  by 
the  county  board.  Each  name  shall  be  recited,  in  full,  in  the  body 
of  the  bond.  The  signatures  to  such  bonds,  signed  by  a  mark,  shall 
be  witnessed,  but  in  no  other  case  shall  witness  be  required.  Such 
bond  shall  be  substantially  in  the  following  form,  to  wit: 

Know  all  men  of  these  presents,  that  we,  A  B,  collector,  and  C  D  and  E  F, 

securities,  all  of  the  county  of ,  and  State  of  Illinois,  are  held  and  firmly 

bound  unto  the  People  of  the  State  of  Illinois,  in  the  penal  sum  of 

dollars,  for  the  payment  of  which,  well  and  truly  to  be  made,  we  bind  ourselves, 
each  of  us,  our  heirs,  executors  and  administrators,  firmly  by  these  presents. 

Signed  and  sealed,  this day  of 18.  . . . 

The  condition  of  the  foregoing  bond  is  such  that  if  the  above  bound  A  B 
shall  perform  all  the  duties  required  to  be  performed  by  him  as  collector  of  the 

taxes  for  the  year  18.  . .  .,  in  the  county  of ,  in  the  State  of  Illinois,  in 

the  time  and  manner  prescribed  by  law,  and  when  he  shall  be  succeeded  in 
office,  shall  surrender  and  deliver  over  to  his  successor  in  office  all  books,  papers 
and  moneys  appertaining  to  his  said  office,  then  the  foregoing  bond  to  be  void; 
otherwise  to  remain  in  full  force. 

A  B,  [Seal.] 
C  D,  [Seal.] 
E  F,  [Seal.] 

He  shall  also  take  and  subscribe  an  oath,  to  be  indorsed  on  the 
back  of  the  bond,  substantially  as  follows : 

I  do  solemnly  swear  that  I  will  support  the  constitution  of  the  United 
States,  and  the  constitution  of  the  State  of  Illinois,  and  that  I  will  faithfully 
discharge  the  duties  of  the  office  of  county  collector  according  to  the  best  of 
my  ability. 
Collector's  sureties  presumed  to  know  that  revenue  laws  will  be  changed,  and 


107 

become  surety  with  that  expectation,  and  are  not  discharged  by  alteration 
in  laws  prescribing  his  duties,  not  materially  changing  his  duties  nor 
prejudicing  their  interests.  Compher  vs.  P.,  12 — 290. 
The  execution  of  the  bond  is  a  part  of  the  manner  of  collecting  the  taxes. 
Without  it  there  would  be  no  power  to  collect  them  legally.  The  law  has  . 
required  the  bond  to  be  executed  in  a  particular  manner,  and  imposed  the 
duty  on  the  Board  of  Supervisors  to  require  a  compliance  with  its  terms, 
and  they  must  be  held  to  be  invested  with  ample  power  to  enforce  a  com- 
pliance with  the  law  in  this  particular.  Thus  in  the  absence  of  express 
statutory  provision,  the  board  might  properly  require  a  second  bond  for 
double  the  amount  of  taxes  to  be  collected,  and  a  bond  thus  given  would 
not  be  a  mere  voluntary  bond.  Being  a  collector  of  State,  the  county, 
school,  and  other  taxes,  it  is  immaterial  what  he  is  called  in  the  bond,  and 
if  in  the  bond  the  wrong  year  of  tax  was  given,  equity  would  reform  the 
instrument.  Where  a  collector  fails  or  refuses  to  report  at  the  regular 
session  of  the  Board  of  Supervisors,  he  is  in  default,  and  thenceforth  the 
burden  is  on  him  to  show  what  disposition  he  has  made  of  public  funds 
that  have  come  to  his  hands.  Having  collected  taxes,  the  collector  cannot 
be  heard  to  question  the  order  levying  the  tax  and  under  which  he  pro- 
ceeded.    Coons  vs.  People,  76 — 383. 

In  an  action  of  case  against  the  supervisors  of  the  county  for  refusing  to  ap- 
prove a  bond  submitted  by  a  collector,  it  is  not  enough  to  aver  merely  that 
the  bond  was  good  and  sufficient,  but  the  averments  must  show  that  it 
conformed  to  the  requirements  of  the  law.     Kilgore  vs.  Ferguson,  77 — 213. 

Suit  on  tax  collector's  bond  maintainable  only  by  showing  breach  of  condition; 
safe  keeping  of  taxes  collected  by  collector  of  defunct  municipality,  not 
a  breach.  Failure  to  keep  money  safe  would  have  been  a  breach.  Dodge 
vs.  P.,  113—491. 

County  collector  and  sureties  on  thoir  bonds  are  liable  for  all  tax  money  col- 
lected until  same  is  properly  accounted  for  as  provided  by  Eevenue  Act. 
People  vs.  Jamison,  157  A.  546,  551. 

It  is  duty  of  collector  at  expiration  of  his  term  to  turn  over  to  his  successor 
all  moneys  in  his  hands  collected  by  virtue  of  his  oHice,  and  sureties  are 
liable  for  collector's  failure  to  do  so.     People  vs.  Jamison,  157  A.  546,  550. 

Approved — Recorded — Sent  Auditor — Lien.]  Section  146.  The 
collector's  l)Oii(l  shall  be  approvctl  by  the  county  board,  and  shall 
be  recorded  on  the  rccoids  of  said  board,  and  forthwith  mailed  to  the 
auditor  by  the  county  clerk.  Said  cleik  shall  attach  his  certificate 
to  said  bond,  under  the  seal  of  liis  ollice,  showinj,'  that  it  has  been 
duly  approved  and  recorded.  Said  i)ond,  when  approved  and  re- 
corded, shall  be  a  lien  against  the  real  estate  of  such  collector  until 
he  shall  have  complied  with  the  conditions  thereof. 

The  approval  and  recording  of  collector's  bond  creates  statutory  lien  which 
attaches  to  after-acquired  lamls  of  i)riiicipiil.  Crawford  vs.  Richeson, 
101—351. 
The  lien  of  State  on  collector's  lands,  although  tlicii  in  liaiids  of  innocent  pur- 
chasers, State  having  no  notic('  of  existence  of  such  purchasers,  is  not  dis- 
diarged  by  Act  of  Legislature  extending  time  for  payment  of  taxes  by 
collector,    with    assent    of   sureties.     Crawford    vs.    Richeson,    101 — 351. 


JU6 


How  otherwise  approved.]  Section  147.  The  chairman  of  the 
county  boai'd,  the  county  judge  and  the  county  clerk  shall  have 
power  and  authority  to  approve  the  bond  of  the  county  collector  iu 
like  manner  as  llie  county  hoard  has  to  approve  said  collector's 
bond;  and  said  boud,  when  so  approved,  shall  be  subject  to  the 
several  provisions  of  this  act,  the  same  as  if  approved  by  said  board. 

Approval  of  bonds  by  auditor.]  Section  148.  The  collector's 
bond,  when  received  by  the  auditor,  and  if  found  to  be  made  in  con- 
formity to  law,  and  the  securities  satisfactory,  shall  be  filed  in  his 
office  and  the  fact  thereof  certified  to  the  county  clerk.  If  the  audi- 
tor finds  said  bond  to  be  not  in  accordance  with  law%  or  if  he  has 
reason  to  doubt  the  sufficiency  of  the  surety,  he  shall  return  the  bond 
to  the  county  clerk,  who  shall  notify  the  collector  to  make  a  sufficient 
bond.  If  a  new  bond  is  required,  it  shall  be  approved  and  recorded 
and  subject  to  the  requirements  of  this  section,  the  same  as  the  first 
bond  given  by  the  collector.  No  tax  books  or  lists  shall  be  placed  in 
the  hands  of  the  county  collector  until  the  auditor's  certificate,  under 
the  seal  of  his  office,  has  been  received  by  the  county  clerk,  showing 
that  the  collector's  bond  has  been  received  and  filed  in  the  auditor's 
office.  Nothing  in  this  section  shall  be  construed  as  relieving  the 
securities  of  a  collector  from  liabilities  incurred  under  a  bond  not 
approved  and  filed  by  the  auditor. 

Discharge  of  sureties.]  Section  149.  The  securities  on  any  bond 
given  in  pursuance  of  this  act,  or  either  of  them,  may,  at  any  time 
after  the  execution  of  said  bond,  if  they,  or  either  of  them,  have  good 
reason  to  believe  that  the  officer  in  said  bond  is  about  to  fail  to  com- 
ply with  the  conditions  thereof,  file  with  the  county  clerk  a  notice  in 
writing,  verified  under  oath,  by  the  person  asking  to  be  discharged, 
setting  forth  the  facts  in  the  case,  and  asking  to  be  released  from 
any  further  liability  on  said  bond ;  whereupon  the  clerk,  with  whom 
such  notice  shall  be  filed,  shall  notify  the  said  officer  to  give  addi- 
tional security,  equal  to  the  security  about  to  be  released  by  the 
county  board,  which  notice  may  be  served  by  the  said  clerk,  or  by 
any  person  appointed  by  said  board  or  clerk.  If  the  officer  so  noti- 
fied shall  not  appear  and  give  additional  security  within  two  days 
after  notification,  the  county  board  may  remove  him  from  office; 
and  in  all  such  cases  said  board  shall  appoint  some  person  to  fill 
the  vacancy  occasioned  by  such  removal,  who  shall  execute  bond, 
qualify  and  perform  the  duties  required  as  such  officer. 

When  collector  defaults.]  Section  150.  If  the  securities  on  any 
collector's  bond,  or  either  of  them,  shall  be  satisfied  that  such  col- 
lector is  making  improper  use  of  the  funds  collected  by  him,  or  has 


109 

absconded,  or  is  about  to  abscond,  from  this  state,  wliereby  said 
securities  may  become  liable  to  pay  any  sum  or  sums  of  money  it 
shall  be  lawful  for  said  security  to  sue  out  a  writ  of  attachment 
against  the  goods  and  chattels  of  such  collector  in  like  manner  as  he 
would  be  authorized  to  do  if  said  collector  was  personally  indebted 
to  such  security;  and  the  money  collected  on  any  such  attachment 
shall  be  paid  into  the  state,  county,  town  or  city  treasury,  by  the 
officer  collecting  the  same,  in  like  manner  as  if  paid  over  by  the 
collector. 

Death  of  collector.]  Section  151.  In  case  of  the  death  of  any 
county  collector  during  the  time  the  tax  books  are  in  his  hands,  and 
before  the  time  specified  in  this  act  for  making  settlements,  the 
county  clerk  shall  demand  and  take  charge  of  the  tax  books.  Said 
clerk  shall  appoint  one  or  more  competent  persons  to  examine  said 
tax  books;  and  it  shall  be  the  duty  of  the  persons  so  appointed  to 
ascertain  the  amount  remaining  uncollected,  and  make  out  a  correct 
abstract  of  the  same :  Provided,  that  should  there  be  but  a  small 
portion  of  the  taxes  collected  at  the  time  of  the  death  af  the  col- 
lector, then  the  amount  actually  collected  shall  be  ascertained,  and 
the  same  books  used  in  completing  the  collections. 

Deputy  collectors.]  Section  152.  Collectors  may  appoint  depu- 
ties by  an  instrument  in  writing,  duly  signed,  and  may  also  revoke 
any  such  appointment  at  their  pleasure;  and  may  require  bonds  or 
other  securities  from  such  deputies,  to  secure  themselves.  And  each 
such  deputy  shall  have  like  authority,  in  every  respect,  to  collect  the 
taxes  levied  or  assessed  within  the  portion  of  the  county,  town,  dis- 
trict, village  or  city  assigned  to  him,  which  l)y  this  act  is  vested  in 
the  collector  himself;  but  each  collector  shall,  in  every  respect  be  re- 
sponsible to  the  state,  county,  towns,  villages,  cities,  districts  and 
individuals,  companies  or  corporations,  as  the  case  may  be,  for  all 
moneys  collected  and  for  every  act  done  by  any  ol;  his  deputies, 
whilst  acting  as  such,  and  for  any  omission  of  duty  of  such  deputy. 
Any  bond  or  security  taken  fi-om  a  deputy  ])y  a  collector,  puisuant 
to  this  act,  shall  be  available  to  such  collector,  his  represeiilativ(>s 
and  securities,  to  indemnify  them  for  any  loss  or  damage  accruing 
from  any  act  of  such  deputy. 

Warrants  to  deputy  collectors.]  Seel  ion  15:5.  The  counly  v\rvk, 
on  being  rccpiested  by  any  collectoi',  shall  attacli  a  wariant,  under 
his  hand  and  the  seal  of  his  office,  to  any  list  fuinishcd  l)y  such  col- 
lector to  Ins  deputy,  which  warrant  shall  be  in  the  same  manner  and 
form  as  is  ref|uiied  in  the  oi'iginal  coHectoi-'s  list  or  book,  except 
that  the  amount  collected  by  such  deputy  sliall  be  paid  to  the  col- 


110 

lector,  ■svho  shall  pay  the  same  over  to  the  proper  officer  or  persons. 
Manner  in  which  taxes  are  to  be  collected — Kind  of  funds.] 

Section  154.  The  connty  revenue  shall  be  collected  in  gold  and  sil- 
ver coin,  United  States  legal  tender  notes,  current  national  bank 
notes,  county  orders  and  jury  certificates,  and  in  no  other  currency. 
The  revenue  for  state  purposes  shall  be  collected  in  gold  and  silver 
coin,  United  States  legal  tender  notes,  current  national  bank  notes 
and  auditors'  warrants,  and  in  no  other  currency.  The  revenue  for 
city  purposes  shall  be  collected  in  gold  and  silver  coin,  United  States 
legal  tender  notes,  current  national  bank  notes,  city  comptrollers', 
city  auditors'  or  city  clerks'  warrants  or  orders  on  the  city  treas- 
urer, and  in  no  other  currency.  State  taxes  levied  for  any  special 
purpose,  other  than  to  defray  the  ordinary  expenses  of  the  state 
government,  shall  be  collected  in  gold  and  silver  coin,  United  States 
legal  tender  notes,  current  national  bank  notes  and  in  no  other  cur- 
rency. All  other  taxes  shall  be  collected  in  gold  and  silver  coin, 
United  States  legal  tender  notes  and  in  current  national  bank  notes, 
and  in  no  other  currency  unless  otherwise  specially  provided  for. 
[As  amended  by  act  approved  May  25,  1877.  In  force  July  1,  1877. 
L.  1877,  p.  171.] 

How  collection  made.]  Section  155.  Every  town  collector,  and 
every  county  collector,  in  cases  where  there  is  no  town  collector, 
upon  receiving  the  tax  book  or  tax  books,  shall  proceed  to  collect 
the  taxes  mentioned  herein:  Provided,  that  it  shall  be  the  duty  of 
every  county  collector  to  prepare  tax  receipts  in  triplicate  for  all 
taxes  assessed,  which  shall  be  filled  out  in  accordance  with  the  re- 
quirements of  section  163  of  this  Act,  one  copy  which  shall  be  mailed 
by  such  collector  at  least  thirty  days  prior  to  the  date  upon  which 
unpaid  real  estate  taxes  become  delinquent,  to  the  owner  of  the 
property  taxed,  or  to  the  person  in  whose  name  sach  property  is 
taxed,  another  copy  of  which  shall  be  used  by  said  collector  in  re- 
ceipting for  the  tax  paid,  and  the  remaining  copy  thereof  to  be  re- 
tained by  such  collector.  Provided,  further,  that  there  shall  be 
printed  upon  each  such  receipt,  or  upon  a  separate  slip  which  shall 
be  mailed  to  each  person  assessed  with  the  copy  of  the  receipt  here- 
inabove provided,  a  statement  of  the  rates  of  the  various  taxes  and 
the  total  tax  rate.  Provided,  also,  that  the  failure  or  neglect  of  the 
collector  to  mail  such  receipt,  or  the  failure  of  the  taxpayer  to  re- 
ceive the  same,  shall  not  affect  the  validity  of  any  tax,  or  the 
liability  for  the  payment  thereof.  [As  amended  by  act  approved 
June  28,  1919.    L.  1919,  p.  765.] 


Ill 

Collector  cannot  levy  on  personalty  to  collect  tax  on  realty.     And  payment  of 

taxes  under  threat  of  sale  of  realty  is  not  duress.     Conkling  vs.  City  of 

Springfield,  132—420. 
City  council  may  not  authorize  payment  of  taxes  in  any  funds  differing  from 

those   provided   by   statute.     Conkling   vs.    City   of   Springfield,   132 — 420. 
Amount  of  tax  voluntarily  paid  cannot  be  credited  on  other  taxes  though  the 

paid   taxes   was   invalid.     People    (ex   rel.)    vs.   Chicago,   B.   &   Q.   E.    Co., 

247—340,   345. 

Distress  for  taxes.]  Section  156.  In  case  any  person,  company 
or  corporation  .sliall  rei'nse  or  neglect  to  pay  the  taxes  imposed  on 
him  or  them,  wlien  demanded,  it  shall  be  the  duty  of  the  collector 
to  levy  the  same,  together  with  the  costs  and  charges  that  may  ac- 
crue, by  distress  and  sale  of  the  personal  property  of  the  person, 
company  or  corporation  who  ought  to  pay  the  same.  [Confined  to 
personal  property  by  Section  137. J 

Sale  of  property  distrained — Surplus.]  Section  157.  The  col- 
lector shall  give  public  notice  of  the  time  and  place  of  sale,  and  of 
the  property  to  be  sold,  with  the  name  of  the  delinquent,  at  least 
five  days  previous  to  the  day  of  sale,  by  advertisements,  to  be  posted 
up  in  at  least  three  public  places  in  the  town  or  district  where  such 
sale  is  to  be  made.  Such  sale  shall  be  by  public  auction,  and,  if 
practicable,  no  more  property  shall  be  sold  than  sufficient  to  pay  the 
tax,  costs  and  charges  due.  If  the  property  distrained  shall  be  sold 
for  more  than  the  amount  of  the  taxes  and  charges  due,  the  surplus 
shall  be  returned  to  the  person  in  whose  possession  such  property 
was  when  the  distress  was  made,  if  no  claim  l)e  made  to  such  sur- 
plus by  any  other  person.  If  any  other  person  shall  claim  such 
surplus,  on  the  ground  that  the  property  sold  belonged  to  him,  and 
such  claim  be  admitted  by  the  person  for  whose  tax  the  same  was 
distrained,  the  suiplus  shall  be  paid  to  such  owner. 

Removal  within  county.]  Section  158.  In  case  any  person 
against  whom  a  tax  shall  be  asses.sed,  undei'  llie  i)rovisions  of  this 
act,  shall  have  removed  from  one  town  or  dislriel  1o  another  town 
or  district  in  the  sanu'  county  without  paying  sueli  1;ix,  it  shall  be 
lawful  for  the  colloetoi'  having  llif  tax  books  in  which  such  tax  is 
charged,  to  levy  and  colled  sucli  lax  of  the  goods  and  chattels  of  the 
l)erson  assessed,  in  any  town  or  distrit-t  within  said  county  to  which 
Buch  person  shall  have  removed,  or  ri'om  pi-dpnly  of  such  pcison 
whercvt'i'  the  same  may  be  Inuiul  in  said  county. 

Fees  on  distraint.  I  Section  15f).  In  levying  on  and  selling  i)er- 
sonal  property  for  taxes,  the  colbclor  shall  be  governed  by  llie  same 
rules  and  l)e  entitled  to  the  same  fees  as  constables  are  (ji'  may  be 


112 

for  like  services  on  executions;  but  in  no  case  shall  any  collector 
charge  mileage,  unless  he  is  compelled  to  distrain  property. 

Removal  from  county.]  Section  160.  In  case  any  person 
against  whom  taxes  have  been  levied,  under  the  i-evenuc  laws  of 
this  state,  in  any  county,  town,  city  or  district  of  this  state,  shall 
have  removed  from  such  county,  town,  city  or  district,  after  such 
assessment  has  been  made,  and  before  the  collection  of  the  same, 
the  county  clerk,  when  directed  by  the  county  board,  shall  issue 
a  warrant  under  his  hand  and  seal  of  office,  directed  to  any  sheriff, 
coroner  or  constable  of  the  county,  town,  city  or  district  to  which 
such  person  may  have  removed,  commanding  such  officer  to  whom 
the  warrant  may  be  directed  to  make  the  amount  of  such  tax,  to- 
gether with  the  costs  and  charges  that  may  accrue,  from  the  per- 
sonal property  of  the  person  owing  such  tax — -distraint  and  sale  of 
property  under  this  section  to  be  in  the  same  manner  as  provided 
in  this  act  for  other  cases  of  distraint  and  sale  of  personal  prop- 
erty. The  taxes  which  may  be  collected  under  this  section  shall  be 
disposed  of  in  the  manner  required  by  this  act  with  respect  to 
taxes  collected  in  any  other  manner.  All  other  parts  of  this  act 
providing  for  cases  of  failure  of  officers  to  pay  over  taxes,  shall 
apply  to  all  officers,  collecting  taxes  under  this  section,  who  fail 
to  pay  over  and  correctly  account  at  the  proper  time  and  manner 
for  the  taxes  collected  by  them. 

Collection  after  return  of  county  collector.]  Section  161.  The 
power  and  duty  to  levy  and  collect  any  tax  due  and  unpaid,  shall 
continue  in  and  devolve  upon  the  county  collector  and  his  successors 
in  office,  after  his  return  and  final  settlement  until  the  tax  is  paid ; 
and  the  warrant  attached  to  the  collector's  book,  shall  continue  in 
force  and  confer  authority  upon  the  collector  to  whom  the  same  was 
issued,  and  upon  his  successors  in  office,  to  collect  any  tax  due  and 
uncollected  thereon,  although  such  books  may  have  been  returned,  or 
the  tax  carried  forward  into  any  other  book.  This  section  shall  apply 
to  all  collectors'  books  and  tax  warrants  heretofore  issued,  upon 
which  taxes  may  be  due  and  unpaid,  as  well  as  those  hereafter  is- 
sued. [As  amended  by  act  approved  May  29,  1879.  In  force  July  1, 
1879.    L.  1879,  p.  246.] 

Payment  on  part  of  tract — Undivided  interest.]  Section  162. 
The  collector  shall  receive  taxes  on  part  of  any  lot,  piece  or  parcel 
of  land  charged  with  taxes,  when  a  particular  specification  of  the 
part  is  furnished.  If  the  tax  on  the  remainder  of  such  lot  or  parcel 
of  land  shall  remain  unpaid,  the  collector  shall  enter  such  specifica- 
tion in  his  return,  so  that  the  part  on  which  the  tax  remains  unpaid 


.    113 

may  be  clearly  knoAvn.    The  tax  may  be  paid  on  an  undivided  share 
of  real  estate.     In  such  case  the  collector  shall  designate  on  his 
record  upon  whose  undivided  share  the  lax  has  been  paid. 
Owner  of  undivided  interest  in  land  may  protect  Ms  interest  by  paying  tax 

thereon,  and  need  not  also  protect  other  interests,    Le  Moyne  vs.  Harding, 

132—23;   Laurence  vs.  Miller,  80—502. 
Section  will  not  be  enforced  to  aid  a  scheme  to  enable  owner  of  some  1,500  lots 

to    avoid    payment    of    taxes    thereon    by    conveying    undivided    interests 

therein,  ranging  from   a   1/50   to   a   1/5000   part,   to    deter  bidder   at  tax 

sales  from  buying  the  lots  because  of  existence  of  such  undivided  interests. 

Glos  vs.  Stuckart,  277—346. 
Section  has  no  application  to  proceeding  in  equity  to  foreclose  a  tax  lien  on 

property   forfeited   to   the   State.     People   vs.    Cant,   260 — 497. 

Entry  of  payment — Receipt — Evidence — Name,  etc.,  of  owner.] 
Section  163.  ^Vhenever  any  person  shall  pay  the  taxes  charged  on 
any  property,  the  collector  shall  enter  such  payment  in  his  book,  and 
give  a  receipt  therefor,  specifying  for  whom  paid,  the  amount  paid, 
what  year  paid  for,  and  the  property  and  value  thereof  on  which 
the  same  was  paid,  according  to  its  description  in  the  collector's 
books,  in  whole  or  in  part  of  such  description,  as  the  case  may  be; 
and  such  entry  and  receipt  shall  bear  the  genuine  signature  of  the 
collector  or  his  deputy  receiving  such  payment;  and  whenever  it 
shall  appear  that  any  receipt  for  the  payment  of  taxes  shall  be  lost 
or  destroyed,  the  entry  so  made  may  be  read  in  evidence  in  lieu 
thereof.  The  collector  shall  enter  the  name  of  the  owner,  or  the  per- 
son paying  tax,  opposite  each  tract  or  lot  of  land,  when  he  collects 
the  tax  thereon,  and  the  post-office  address  of  the  person  paying 
such  tax.  [As  amended  by  act  approved  June  2,  1881.  In  force 
.July  1,  1881.     L.  1881,  p.  136.] 

Sworn  statements  of  collections  to  be  made — Payments — Thirty 
day  settlements  with  cities,  etc.]  Sc'ction  164.  Town  and  district 
'•ollectors  shall,  every  Ihirty  days,  when  required  so  to  do  by  the 
propi'i-  aulboritics  of  incorpoiatrd  towns,  cities  and  villages,  road 
and  school  districts,  for  which  any  tax  is  collected,  render  to  said 
authorities  a  statement  of  Ihe  amount  of  each  kind  of  tax  collected 
for  the  same,  and  at  the  sanit'  time  pay  over  to  such  autliorities  the 
amount  so  shown  to  be  collected.  [As  amended  by  act  approved 
May  3,  1873.] 

Thirty  day  settlements  with  county  collector.]  Section  165. 
Such  town  and  district  collectors  shall,  every  thirty  days,  render  a 
similar  account  of  the  taxes  payable  to  the  state  treasury,  and  of  the 
county  taxes,  to  the  county  collector,  and  at  the  same  time  pay  over 
the  amount  of  such  taxes  to  said  county  collector. 


114 

Local  taxes  to  be  paid  over,  etc.]  Section  166.  Said  town  and 
district  collectors  shall  pay  over  the  town,  road,  school  and  other 
local  taxes,  as  may  be  directed  in  the  warrant  attached  to  the  col- 
lector's book. 

Final  settlement  for  local  taxes  before  return.]  Section  167. 
Each  town  and  district  collector  shall  make  final  settlement  for  the 
township,  district,  city,  village  and  town  taxes,  charged  in  the  tax 
books,  at  or  before  the  time  fixed  in  this  act  for  paying  over  and 
making  final  settlement  for  state  and  connty  taxes  collected  by  them. 
In  such  settlements,  said  collectors  shall  be  entitled  to  credit  for  the 
amount  of  their  commissions  on  the  amount  collected,  and  for  the 
amount  uncollected  on  the  tax  books,  as  may  be  determined  by  the 
settlement  with  the  county  collector. 

Duplicate  receipts.]  Section  168.  The  officer  to  whom  any  such 
moneys  may  be  paid,  under  the  preceding  sections,  shall  deliver  to 
the  collector  duplicate  receipts  therefor. 

Return  of  town  and  district  collectors  to  the  county  collector — 
When  return  made.]  Section  169.  Town  and  district  collectors 
shall  return  the  tax  books  and  make  final  settlement  for  the  amount 
of  taxes  placed  in  their  hands  for  collection,  on  or  before  the  tenth 
day  of  March  next  after  receiving  the  tax  books :  Provided,  that  the 
county  collector  may  first  notify  in  writing,  the  several  town  or  dis- 
trict collectors  upon  what  day,  within  twenty  days  after  the  tenth 
day  of  March  they  shall  appear  at  his  office  to  make  final  settlement, 
and  at  the  time  of  making  return  to  the  county  collector,  each  town 
or  district  collector  in  counties  under  township  organization,  shall 
make  out  and  deliver  to  the  county  collector  a  detailed  statement,  in 
writing  of  the  amount  of  taxes  he  has  been  unable  to  collect  on  real 
estate  and  from  persons  charged  with  personal  property  taxes,  which 
statement  shall  show  each  kind  of  tax,  the  same  as  in  the  tax  book 
delivered  to  him  by  the  county  clerk,  and  shall  show  the  number  of 
the  page  of  the  tax  book  and  the  numl)er  of  the  line  of  the  page  on 
which  the  item  appears  to  be  delinquent,  and  in  case  where  no  taxes 
have  been  paid -on  any  one  page  on  the  collector's  book,  the  page 
footings  of  the  taxes  on  such  page  may  be  copied  into  such  state- 
ment. It  shall  not  be  necessary  to  give  in  the  statement  the  descrip- 
tion of  the  real  property  delinquent,  nor  the  names  of  the  owners 
thereof,  nor  the  names  of  the  persons  delinquent  for  personal  prop- 
erty taxes.  The  town  or  district  collector  shall  add  up  the  delin- 
quent taxes  in  said  statement  and  make  a  summary  thereof,  setting 
forth  the  aggregate  amount  of  each  kind  of  tax  and  the  total  de- 


115 

linqiieiit,  in  the  same  manuer  as  in  his  warrant,  and  shall  make  oath 
that  said  statement  is  true  and  correct.     [As  amended  by  act  ap- 
proved and  in  force  May  31,  1881.    L.  1881,  p.  131.] 
This  confers  authority  upon  the  county  collector  to  fix  upon  any  day  he  may 
determine,  within  twenty  days  of  the  10th  day  of  March,  upon  which  he 
will  require  the  town  collector  to  return  his  tax  book  and  settle,  and  the 
town    collector    must    obey    on   receiving   his    notice.     Moeing    vs.    People, 
138—513. 

The  return  of  county  collector  is  prima  facie  evidence  of  legality  of  personal 
tax,  as  where  the  residence  of  owner  is  questioned.  Mahany  vs.  P.,  138 — 
311   (1891). 

Collector's  sworn  return  is  prima  facie  evidence  of  facts  therein  stated,  as  that 
the  tax  was  due  and  unpaid.     Karnes  vs.  P.,  73 — 274. 

Form  of  return  as  to  personal  tax.]     Section  170,    If  any  town 
or  district  collector  shall  be  unable  to  collect  any  tax  on  personal 
property,  charged  in  the  tax  book,  by  reason  of  the  removal  or  in- 
solvency of  the  person  to  whom  said  tax  is  charged,  or  on  account 
of  any  error  in  the  tax  book,  he  shall,  at  the  time  of  returning  his 
l)Ook  to  the  county  collector,  note,  in  writing,  opposite  the  name  of 
each  person  charged  with  such  tax,  the  cause  of  failure  to  collect 
the  same,  and  shall   make  oath  that  the   cause  of  delinquency  or 
•  •ri'or  noted  is  true  and  correct,  and  that  such  sums  remain  due  and 
unpaid,  and  that  he  has  used  due  diligence  to  collect  the  same, 
which  affidavit  shall  be  entered  upon  said  collector's  book,  and  be 
signed  by  the  town  or  district  collector.     [As  amended  by  act  ap- 
proved May  29,  1879.    In  force  July  1,  1879.    L.  1879,  p.  247.] 
(WMieral  aflidavit  pa.'^ted  in  back  of  collector's  book  is  not  sufficient  to  satisfy 
requirement  relative  to  charging  personal  property  tax  upon  land,  where 
there  is  no  notation  in  the  book  opposite  name  of  person  charged  with  tax 
and  there  is  no  statement  in  affidavit  that  causes  of  delinquency  is  true 
and  correct.     People  vs.  Scheifley,  252 — 48(5,  490. 

The  collector  should  enter  on  record  "the  causes  of  failure  to  collect  the  same" 
to  show  that  personal  property  taxes  are  delinquent.  Insolvency  of  a 
jiarty  owing  a  personal  tax  is  not  a  prerequisite  for  charging  taxes  upon 
his  land.     Shelbyvillc  Water  Co.  vs.  P.,  140—545   (1892). 

I'nder  former  statute,  the  oath  of  town  collector  to  his  return  of  delinquent  list' 
was  indispensable  to  validity  of  jiroceedings.  and  where  the  statute  re- 
quired oath  before  county  treasurer,  oath  Ijefore  county  clerk  was  insutH- 
cient.     Hough  vs.   Hastings,  18 — 312. 

Credits,  etc.]  Section  171.  I'pon  the  liling  of  said  book,  the 
county  c.  Hector  shall  all  )W  the  town  or  district  collector  credit  for 
the  amount  of  taxes  therein  stated  to  l)e  unpaid,  and  shall  credit 
llic  same  to  the  several  runds  I'fn-  which  said  tax  was  charged.  When 
the  county  collector  makes  settlenu'nt  with  the  county  board,  such 
statements  shall  be  suffieient,  voncher  to  entitle  him  to  credit  for  the 


116 

amount  therein  stated,  less  such  amount  thereof  if  any,  that  may 
have  been  collected  by  him.  In  no  case  shall  any  town  or  district 
collector,  or  county  collector,  be  entitled  to  abatements  for  personal 
property  tax  until  the  statement  and  affidavit  are  filed.  [As 
amended  by  act  approved  May  29,  1879.  In  force  July  1,  1879. 
L.  1879,  p.  247.] 

Form  of  return  as  to  real  estate,]  Section  172.  Each  town  or 
district  collector,  at  the  time  of  returning  his  tax  book  to  the  county 
collector,  shall  make  affidavit,  to  be  entered  upon  such  book  and 
subscribed  by  the  collector,  that  the  taxes  charged  against  each 
tract  or  lot,  or  assessment  of  personal  property  remain  due  and 
unpaid  at  the  date  of  making  such  affidavit  in  each  case  where  there 
does  not  appear  in  the  proper  column  the  amount  of  such  taxes  as 
having  been  paid  to  such  collector,  and  the  date  of  payment  and 
the  name  of  any  person  as  having  paid  the  same ;  which  affidavit 
shall  be  prima  facie  evidence  of  the  facts  therein  stated.  [As 
amended  by  act  approved  May  29,  1879.  In  force  July  1,  1879. 
L.  1879,  p.  247.] 
The  collector's  report  is  prima  facie  evidence  of  legality  of  the  tax.     Pike  vs. 

P.,  84—80. 

To  note  what  personal  tax  can  be  collected  from  real  estate.] 
Section  173.  Each  town  or  district  collector  shall  particularly  note, 
in  his  returns  to  the  county  collector,  all  cases  of  personal  property 
tax  that  he  was  unable  to  collect,  which  can  be  made  from  real  es- 
tate of  the  persons  owing  such  tax. 

Suit  on  bond.]  Section  174.  If  the  town  or  district  collector 
shall  forthwith  cause  the  bond  of  such  collector  to  be  put  in  suit, 
amount  in  his  hands,  when  required  in  this  act,  the  county  collector 
shall  forthwith  cause  the  bond  of  such  collector  to  be  put  in  suit, 
and  recovery  may  be  had  thereon  for  the  sum  due,  for  all  taxes  and 
special  assessments,  and  twenty-five  per  cent,  thereon  as  damages, 
wdth  costs  of  suit. 

Satisfaction  piece.]  Section  175.  Upon  the  final  settlement  of 
the  amount  of  taxes  directed  to  be  collected  by  any  collector,  in  any 
of  the  towns  or  districts  in  this  state,  the  county  collector  shall,  if 
requested,  give  to  such  collector,  or  any  of  his  securities,  a  satisfac- 
tion piece  in  writing. 

Satisfaction  piece  may  be  recorded  —  Effect.]  Section  176. 
Such  satisfaction  piece  may  be  recorded  in  the  recorder's  office,  and 
when  so  recorded  shall  operate  as  a  discharge  of  the  securities  and 


117 

the  lien  upon  the  property  of  the  collector,  except  as  to  all  suits 
commenced  upon  such  bond  within  three  years  after  the  recording 
of  the  same. 

Delinquent  defined.]  Section  177.  All  real  estate  upon  which 
taxes  remain  due  and  unpaid  on  the  tenth  day  of  March,  annually, 
or  at  the  time  the  town  or  district  collector  makes  return  of  his 
books  to  the  county  collector,  shall  be  deemed  delinquent;  and  all 
such  due  and  unpaid  taxes  shall  bear  interest  after  the  first  day  of 
'Slay  at  the  rate  of  one  per  cent,  per  month  until  paid  or  forfeited; 
parts  or  fractions  of  a  month  shall  be  reckoned  as  a  month.  And 
all  such  collections  on  account  of  interest  shall  be  paid  into  the 
county  treasury  to  be  used  for  county  purposes.  [As  amended  by 
act  approved  May  29,  1879.  In  force  July  1,  1879.  L.  1879,  p.  253.] 
"  Delinquent  taxes  of  1903"  meant  taxes  levied  in  1902,  not  paid  within  the 

time  specified  in  the  statute.     E.  R.  Co.  vs.  People,  207 — 312. 
One  per  cent,  per  month  is  prospective  only.     It  is  not  in  conflict  with  Consti- 
tuition,  Art.  4,  Sec.  22,  which  prohibits  passage  of  special  law  regarding  in- 
terest on  money.     P.  vs.   Peacock,  98 — 172. 
This  section,  as  amended  by  Act  of  1879,  has  no  application  to  taxes  assessed 
and  levied  before  amendatory  Act  took  effect.     P.  vs.  Thatcher,  95 — 109. 
Penalties  should  not  be  added  to  taxes  the  treasurer  refuses  to  accept.     People 
vs.  Ry.  T.  Co.,  270-477. 

Section  docs  not  require  amount  of  penalty  to  be  stated  in  delinquent  list  prior 
to  judgment.     People  vs.  Wabash  R.  Co.,  282-218. 

Return  of  delinquent  special  assessment  —  To  county  collector 
—  His  duties  —  Transfer  of  amounts  —  Proviso  as  to  certain  cities.] 

Section  178.  When  an  si)ecial  assessment  made  by  any  city,  town 
or  village,  pursuant  to  its  charter,  or  by  any  corporate  authori- 
ties, commissioners  or  persons,  pursuant  to  law,  remain  unpaid  in 
whole  or  in  part,  return  thereof  shall  be  made  to  the  county  col- 
lector on  or  before  the  tenth  day  of  March  next  after  the  same 
shall  have  become  payaljle,  in  like  foiius  as  returns  are  made  for 
delinquent  land  ta.x:  Provided,  that  in  cities  having  a  population 
of  one  huiidi-ed  thousand  ov  more  by  the  last  preceding  census  of 
tlie  United  States  or  of  tliis  Stale  such  return  may  be  made  on  or 
before  the  first  day  of  August  for  all  sucli  sjx'cial  asscssnu-nts  which 
remain  unpaid  in  whole  or  in  part;  Provided,  further  that  the 
subsequent  advertisement,  judgment  and  sale  of  iJrojx'ity  on  ac- 
count of  delin(|uent  special  assessments,  as  hei-einaftcr  ])rovided, 
shall  be  regai'ded  as  supplemental  to  and  as  a  j)iirt  of  tlie  sale  on 
account  of  delinquent  taxes  of  the  yeai-  in  which  the  said  supple- 
inentfil  judgment  and  sale  is  oi'dered,  aiul  the  i)enalties  provided  by 
law,  shall  attach  to  both  general  taxes  and  special  assessments  in 


118 

like  manlier  as  if  there  were  only  one  judgment  and  order  of  sale. 
County  collectors  shall  collect,  account  for,  and  pay  over  the  same  to 
the  authorities  or  persons  having  authority  to  receive  the  same,  in 
like  manner  as  they  are  required  to  collect,  account  for  and  pay 
over  taxes.  The  county  collector  may,  upon  return  of  delinquent 
special  assessments  to  him,  transfer  the  amounts  thereof  from  such 
returns  to  the  tax  books  in  his  hands  setting  down  therein,  opposite 
the  respective  tracts,  or  lots,  in  proper  columns  to  be  prepared  for 
that  purpose,  the  amounts  assessed  against  such  tract  or  lot.  [As 
amended  by  act  approved  June  28,  1919.    L.  1919,  p.  766.] 

Where  Park  Commissioners  followed  Sees.  61  to  67  of  Local  Improvement  Act 

of  1897  in  making  special  assessments,  this  section  of  Act  docs  not  apply. 

Cnmmings  vs.  People,  213 — 443. 
Not  applicable  to  special  assessments  collectible  under  Local  Improvement  Act 

of  1897,  which  directs  method  of  making  collections.     Murphy  vs.  People, 

129  A.  553,  5iO. 

Demand  for  assessment  when  tax  paid.]  Section  179,  When 
any  special  assessment  is  returned  against  property,  the  taxes  upon 
which  shall  have  been  paid  to  the  town  or  district  collector,  or 
when  any  special  assessment  which  shall  have  been  withdrawn  at 
any  previous  sale  or  sales  shall  be  so  returned  against  property 
upon  which  the  taxes  shall  have  been  so  paid,  it  shall  be  the  duty 
of  the  county  collector  to  cause  demand  to  be  made  for  the  pay- 
ment of  such  special  assessment,  or  a  notice  thereof  to  be  sent  by 
mail,  or  otherwise,  to  the  owner,  if  his  place  of  residence  is  known. 
The  certificate  of  a  collector  that  such  demand  was  made  or  notice 
given,  shall  be  evidence  thereof.  [As  amended  by  act  filed  June  28, 
1917.    L.  1917,  p.  658.] 

Not  applicable  to  special  assessments  collectible  under  Local  Improvement  Act 
of  1897.     Mui-phy  vs.  People,  129  A.  533,  540. 

Form  of  receipt.]  Section  180.  On  the  application  of  any 
person  to  pay  any  tax  or  special  assessment  upon  any  real  prop- 
erty, it  shall  be  the  duty  of  the  county  collector  to  make  out  to  such 
person  a  receipt,  in  which  shall  be  noted  all  taxes  and  assessments 
upon  such  property,  returned  to  such  collector  and  not  previously 
paid.  [As  amended  by  act  approved  June  2,  1881.  In  force  July 
1,  1881.     L.  1881,  p.  136.] 

Powers  to  collect.]  Section  181.  County  collectors  shall  have 
the  same  powers,  and  may  proceed  in  the  same  manner,  for  the 
collection  of  any  tax  on  real  or  personal  property,  as  town  or  dis- 
trict collectors:  and  if  in  any  town  or  collection  district  the  office 
of  town  or  district  collector  is  or  shall  become  vacant,  and  such  va- 


119 

cancy  shall  not  be  filled  on  or  before  the  tenth  day  of  March  next 
following  such  vacancy,  or  if  in  any  town  or  collection  district  the 
books  for  the  collection  of  taxes,  for  any  reason,  have  not  been  or 
shall  not  be,  delivered  to  the  town  or  district  collector,  on  or  before 
the  tenth  day  of  ]\Iareh  in  any  year,  the  county  clerk  shall  deliver 
all  such  collectors  books  to  the  county  collector  of  such  county 
having  annexed  to  each  of  such  books  a  warrant  under  the  hand 
and  official  seal  of  the  county  clerk,  commanding  such  county  col- 
lector to  collect  from  the  several  persons  named  in  such  books, 
the  several  sums  of  taxes  therein  charged  opposite  their  respective 
names,  and  authorizing  liim  in  case  any  person  named  in  such  col- 
lectors books  shall  neglect  or  refuse  to  pay  his  personal  property 
tax,  to  collect  the  same  by  distress,  and  sale  of  the  goods  and  chat- 
tels of  such  person.  It  shall  thereupon  be  the  duty  of  such  county 
collector  to  collect  and  paj"  over  all  taxes,  assessments,  and  other 
charges  shown  in  such  books  and  to  do  all  acts,  required  of  him  by 
law,  in  like  manner  as  if  such  taxes,  assessments,  and  other  charges, 
had  been  duly  returned  delinquent  by  a  town  or  district  collector. 
The  collectors'  books  so  delivered  to  the  county  collector,  by  the 
county  clei-ks,  shall,  for  all  purposes,  in  all  subsequent  proceedings, 
be  used  in  the  same  manner,  and  have  the  same  force  and  effect 
as  if  said  books  were  delivered  to  tbe  town  or  district  collectors, 
and  duly  returned  by  them,  as  provided  by  law.  When  any  in- 
junction restraining  the  collection  of  taxes  shall  be  dissolved  after 
the  tax  books  shall  have  been  returned  to  the  county  collector,  such 
taxes  or  the  portion  thereof,  upon  which  such  injunction  shall  have 
been  dissolved,  shall  be  paid  to  the  county  collector,  who  shall  have 
the  same  power  and  shall  proceed  in  the  same  manner  for  the  collec- 
tion of  such  taxes,  as  though  the  same  or  such  portion  thereof  had 
never  been  enjoined.  [As  amended  by  act  approved  May  29,  1879. 
[n  force  July  1,  1879.    L.  1879,  p.  248.] 

The  clork  's  certificate  to  doliiiquont  list  should  ]io  made  on  the  day  advertised 
for  the  snlo.     .hidsoTi  vs.  Olos,  249~S2. 

Advertisement  for  judgment  and  sale  —  Proviso  as  to  certain 
cities.]  Section  182.  At  any  time  after  the  first  day  of  Ai)ril  next 
after  such  delinquent  taxes  and  special  assessments  on  lands  and 
lots  shall  become  due,  the  collector  shall  publish  an  advertisement, 
giving  notice  of  the  intended  ajjplicalion  for  judgment  for  sale  of 
such  delinquent  lands  and  lots,  in  a  newspaper  printed  and  pub- 
lished in  his  county,  if  any  sueh  there  be,  and  if  thei-e  be  no  such 
pai)er  printed  and  published  in  his  county,  then  in  the  nearest 
newspapei-  in   this  State  to  the  county  seat  of  such  county.     Said 


120 

advertisement  shall  be  once  published  at  least  three  weeks  previous 
to  the  term  of  the  County  Court  at  vv^hich  judgment  is  prayed,  and 
shall  contain  a  list  of  the  delinquent  lands  and  lots  upon  which  the 
taxes  or  special  assessments  remain  due  and  unpaid,  the  names  of 
owners,  if  known,  the  total  amount  due  thereon,  and  the  year  or 
years  for  which  the  same  are  due.    Such  collector  shall  give  notice 

that  he  will  apply  to  the  County  Couit  at  the 

term  thereof,  for  judgment  against  said  lands  and  lots  for  said 
taxes,  special  assessments,  interest  and  costs,  and  for  an  order  to 
sell  said  lands  and  lots  for  the  satisfaction  thereof;  and  shall  also 
give  notice  that,  on  the Monday  next  suc- 
ceeding the  day  fixed  by  law  for  the  commencement  of  such  term 
of  the  said  County  Court,  all  the  lands  and  lots  for  the  sale  of  which 
an  order  shall  be  made,  will  be  exposed  to  public  sale  at  the  build- 
ing where  the  County  Court  is  held  in  said  county,  for  the  amount 
of  taxes,  special  assessments,  interest  and  cost  due  thereon ;  and  the 
advertisement  published  according  to  the  provisions  to  this  section 
shall  be  deemed  to  be  sufficient  notice  of  the  intended  application 
for  judgment  and  the  sale  of  lands  and  lots  under  the  order  of  said 
court.  Where  the  publisher  of  any  paper  that  may  have  been  se- 
lected by  the  collector  shall  be  unable  or  unwilling  to  publish  such 
advertisement,  the  collector  shall  select  some  other  newspaper,  hav- 
ing due  regard  to  the  circulation  of  such  paper.  Provided,  that  in 
cities  having  a  population  of  one  hundred  thousand  or  more  by  the 
last  preceding  census  of  the  United  States  or  of  this  State  separate 
advertisement  may  be  made  giving  notice  of  an  intended  applica- 
tion for  judgment  and  for  an  order  of  sale  on  account  of  delinquent 
special  assessments  at  any  time  after  the  first  day  of  August  next 
after  such  special  assessments  shall  have  become  delinquent,  the 
procedure  in  such  case  to  be  in  all  other  respects  except  as  to  the 
time  of  making  advertisement,  application  for  judgment  and  sale, 
the  same  as  in  the  case  of  delinquent  general  taxes."  [As  amended 
by  act  approved  June  28,  1919.    L.  1919  p.  766.] 

The  making  and  filing  of  delinquent  list  and  publication  of  notice  is  essential 

to  give  court  jurisdiction.     P.  vs.  Dragstron,  100 — 286. 
Notice  by  collector  of  his  application  to  County  Court  for  judgment  for  taxes 

is  necessary  to  give  court  jurisdiction.     It  takes  the  place  of  process  and 

unless  the  party  appears  at  the  application,  judgment  is  void.     Fortman  vs. 

Euggles,  58—207. 

Xotice  published,  if  insufficient  to  confer  jurisdiction,  is  not  amendable.  Even 
though  the  land  could  not  be  identified  from  the  description  therein,  where 
the  owner  appeared  at  the  application  and  failed  to  raise  point,  he  waived 
it.    Nicholes  vs.  P.,  165 — 502. 


121 

Waiver  of  defects  in  publication  notice,  is  application  for  judgment  for  delin- 
quent taxes,  results  from  appearing  and  filing  objections  to  application  for 
judgment  of  sale.     E.  Co.  vs.  P.,  170—230;  P.  vs.  Smith,  281—538. 

Filing  general  appearance  operates  as  waiver  of  defect  in  publication  notice. 
Xieholes  vs.  P.,  165—503;  P.  vs.  Smith,  281-538. 

lu  application  for  judgment  for  delinquent  taxes  advertisement  is  in  nature  of 
summons.  Defect  therein  is  waived  by  party  making  personal  appearance 
and  defending  on  the  merits.     Mix.  vs.  P.,  106 — 425. 

In  proceeding  for  judgment  of  sale  for  delinquent  taxes,  finding  of  court  that 
notice  sent  in  due  time  presumes  that  court  had  evidence  thereof  before  it. 
Kirchman  vs.  P.,  159—321   (1896). 

The  omission  to  state  that  judgment  will  be  applied  for  against  lands  or  lots 
named  in  delinquent  list  renders  advertisement  defective.  Gage  vs.  P., 
188—95. 

Upon  review  in  direct  proceeding,  variance  between  notice  and  delinquent  list 
as  to  matters  of  essential  description,  is  fatal.     Gage  vs.  P.,  188 — 94. 

A  notice  where  there  is  variance  between  warrant  it  describes  and  warrant  as 
described  in  judgment  record,  is  defective.     Gage  vs.  P.,  188 — 95. 

The  notice  must  give  a  description  of  delinquent  land  sufficient  for  purposes  of 
identification.  Hook  vs.  P.,  177 — 633.  Otherwise  the  court  has  no  jurisdic- 
diction  to  render  judgment  against  the  land.  Pitchering  vs.  Lomas, 
120—289. 

The  year  for  which  land  was  forfeited  need  not  be  stated  in  the  advertise- 
ment and  application  for  judgment  for  back  taxes.     Pike  vs.  P.,  84 — 80. 

Collector  should  fill  first  blank  with  term  to  which  he  will  make  application, 
and  fill  second  blank  with  Mondaj'  on  which  sale  is  expected  to  be  made. 
And  if  from  any  cause  such  application  should  not  be  made  or  the  judg- 
ment recovered,  he  may  apply  to  any  subsequent  term.  Beers  vs.  P., 
83—488. 

Notice  of  application  for  judgment  for  taxes  "for  1871,  and  previous  years," 
where  there  were  no  taxes  for  previous  years,  "previous  years"  being 
merely  formal,  sufficiently  definite.  Notice  may  be  proved  by  newspaper 
containing  it.     Durham  vs.  P.,  67 — 144. 

.Abbreviations,  letters  and  figures,  used  in  advertisement,  clearly  conveying 
meaning,  e.  g.,  "  Lt "  for  lot,  "Bk"  for  block,  "Pt"  for  part,  "c,"  "ct," 
"cts,"  for  cent  or  cents,  "m"  for  mill.  "Tx"  for  tax,  "VI"  for  valua- 
tion, do  not  vitiate  it.    Jackson  vs.  Cummings,  15 — 449. 

Notice  of  application  for  judgment  should  include  notice  of  application  for 
order  of  sale,  and  its  omission  will  vitiate  sale.  Charles  vs.  Waugh, 
35—315. 

Strict  observance  of  statutory  provision  that  sale  for  taxes  held  second  Mon- 
day after  first  day  of  term  at  \vhich  judgment  rendered,  was  formerly 
required.     P.. Ik  vs.  Hill,  15—130. 

f Collector's  rejjort  and  notice  of  application  of  sale  must  be  made  substantially 
in  conijiliaiice  with  statute  to  give  court  jurisdiction.  Spellman  vs.  Cur- 
teniuH,  12—409. 

Sain  must  be  made  second  Monday  from  first  day  of  term  at  which  judgment 
had  and  sale  on  dilTerent  day  from  that  prescribed,  or  to  which  sale  has 


122 

been  contimied,  void;  and  deed  thereon  confers  no  title.  But  owner  can- 
not object  to  sale  unless  all  taxes  then  paid.  Hope  vs.  Sawyer,  14 — 254, 
overruling  Bestor  vs.  Towell,  7 — (2  Gil.),  119.  Same  rule  followed.  Es- 
sington  vs.  Keill,  21—139;  Hardin  vs.  Crate,  60—215. 

Under  former  law,  day  for  sale  was  second  Monday  succeeding  first  day  of 
judgment  term,  but  sale  might  be  made  on  second  Monday  succeeding 
adjournment.  This  was  changed  by  Eev.  Stat.  444,  Sec.  47,  to  fourth 
Tuesday  next  succeeding  commencement  of  term.  Bestor  vs.  Powell, 
7— (2  Gil.),  119. 

The  fact  that  collector's  advertisement  of  delinquent  lands  is  called  a  "list" 
instead  of  "lists,"  is  unimportant.     People  vs.  Stephens,  261 — 121. 

Collector  is  only  required  to  state  name  of  owner  if  known  to  him,  and  while 
tenn  "Wm.  Gross,  Est."  is  not  name  of  owner,  it  will  be  presumed  in 
using  such  term,  collector  did  not  know  name  of  owner.  People  vs.  Smith, 
266—344. 

Published  delinquent  list  need  not  separate  the  total  tax  into  its  component 
items.     People  vs.  Smith,  206 — 344. 

If  description  of  railroad  property  in  delinquent  list  v/ould  be  sufficient  to 
enable  a  competent  surveyor  to  find  and  identify  the  property  the 
description  complies  with  the  law.  People  vs.  Wabash  R.  Co.,  267 — 30; 
People  vs.  R.  Co.,  271—553. 

Penalties  should  not  be  added  to  taxes  the  treasurer  refuses  to  accept.  People 
vs.  R.  Co.,  270—477. 

The  puii^ose  of  describing  land  and  of  stating  owner's  name  in  delinquent  list 
and  in  publication  notice  is  that  owner  may  be  furnished  with  all  the  nec- 
essary means  for  the  identification  of  his  property.  People  vs.  Chicago 
Title  &  Trust  Co.,  273—203. 

The  owner  of  legal  title  is  "owner"  referred  to  and  word  i" trustee"  need 
not  be  added  to  owner's  name.  People  vs.  Chicago  Title  &  Trust  Co., 
273—203. 

Name  of  owner  should  be  given  in  publication  notice  when  known  to  the  col- 
lector and  collector  need  not  make  search  of  the  record  or  an  inquiry 
to  ascertain  the  owner's  name.     People  vs.  Smith,  281 — 538. 

Proceedings  to  collect  delinquent  tax  is  in  nature  of  action  at  law  in  which 
publication  under  Sec.  182  is  process  or  summons.  People  vs.  Campbell, 
204  A.  226. 

Proceedings  against  real  estate  for  personal  tax.]  Section  183. 
When  it  becomes  necessary  to  charge  the  tax  on  personal  property 
against  real  property,  the  county  collector  shall  select  for  that  pur- 
pose some  particular  tract  or  lots  of  real  property  owned  by  the  per- 
son owning  such  personal  property  tax ;  and  in  his  advertisement  for 
judgment  and  sale,  shall  designate  the  particular  tract  or  lots  of 
real  property  against  which  such  personal  property  tax  is  charged, 
and  in  the  list  filed  for  judgment,  the  same  facts  shall  be  shown,  and 
the  court  shall  take  cognizance  thereof,  and  give  judgment  against 
such  tract  or  lots  of  real  property,  for  such  personal  property  tax. 
See  Section  255. 


123 

Figures,  etc.,  used  —  Advertisement,  etc.]  Section  184.  In 
all  advertisements  for  the  sale  of  lands  and  lots  for  taxes  or 
special  assessments,  and  in  entries  required  to  be  made  by  the  clerk 
of  the  court  or  other  officer,  letters,  figures  and  characters,  may  be 
used  to  denote  townships,  ranges,  sections,  parts  of  sections,  lots 
or  blocks,  or  parts  thereof,  the  year  or  the  years  for  which  the  taxes 
were  due,  and  the  amount  of  taxes,  special  assessments,  interest 
and  costs;  and  the  whole  of  the  advertisement  shall  be  contained 
in  one  edition  of  such  newspaper  and  its  supplement,  if  such  supple- 
ment is  necessary :  Provided,  that  nothing  contained  in  this  sec- 
tion shall  prevent  the  county  collector  from  subsequently  advertis- 
ing and  obtaining  judgment  on  lands  or  lots  that  may  have  been 
omitted  through  no  fault  of  the  collector,  or  that  may  have  been 
erroneously  advertised  or  described  in  the  first  advertisement ;  and, 
provided,  further,  that  in  cities  having  a  population  of  one  hundred 
thousand  or  more  by  the  last  preceding  census  of  the  United  States 
or  of  this  State  the  advertisement  for  the  sale  of  lands  and  lots  for 
special  assessments  may  be  made  separately  from  the  advertisement 
for  the  sale  of  lands  and  lots  for  taxes  and  on  a  different  date  and 
edition  of  such  newspaper.  (As  amended  by  Act  Approved  June 
28,  1910.     L.  1919,  p.  766.) 

When  application  for  judgment  made,  etc.]  Section  185.  All 
application  for  judgment  and  order  of  sale  for  taxes  and  special 
assessments  on  delinquent  lands  and  lots  shall  be  made  at  the  June 
term  of  the  County  Court  except  in  the  case  of  special  assessments 
in  cities  having  a  population  of  one  hundred  thousand  or  more  by 
the  last  preceding  census  of  the  United  States  or  of  this  State.  If 
from  any  cause  the  court  shall  not  be  holden  at  the  term  at  which 
judgment  is  prayed,  the  cause  shall  stand  continued,  and  it  shall  not 
be  necessary  to  readvertise  the  list  or  notice  required  by  law  to  be 
advertised  before  judgment  and  sale,  but  at  the  next  regular  term 
thereafter  the  court  shall  hear  and  determine  the  matter;  and  if 
judgment  is  rendered  the  sale  shall  be  made  on  the  Monday  specified 
in  the  notice  as  provided  in  section  182,  such  Monday  to  be  fixed 
by  the  county  collector  in  the  notice.  If  for  any  cause  the  collector 
is  prevented  from  advertising  and  obtaining  judgment  at  said  term 
it  shall  beheld  1o  ])e  legal  to  obtain  judgment  at  any  subsequent 
term  of  .said  court;  but  if  the  failure  arises  by  the  county  colleclor's 
not  coiiii)Iying  with  any  of  the  re(|uiremen1s  of  this  Act,  he  sliall  be 
held  on  his  official  bond  for  Die  I'lill  amount  of  all  taxes  and  special 
asscssnujnts  charged  against  him  :     Provided,  that  any  such  faihir<' 


124 

on  the  part  of  the  county  collector  sliall  not  be  allowed  as  a  valid  ob- 
jection to  the  calloction  of  any  tax  or  assessment,  or  to  a  rendition 
of  a  judi2:nient  against  any  delin(iuent  lands  or  lots  included  in  the 
application  of  the  county  collector;  and,  provided,  further,  that  on 
the  applii'ation  for  judgment  at  such  subsequent  term  it  shall  not 
be  deemed  necessary  to  set  forth  or  establish  the  reasons  of  such 
failure :     And,  provided,  further,  that  in  counties  where  Probate 
Courts  have  been  or  may  hereafter  be  established  it  shall  be  lawful 
to  make  such  application  for  judgment  and  order  of  sale  to  the  May 
term  of  the  County  Court.     In  cities  having  a  population  of  one 
hundred  thousand   or  more  by  the  last  preceding  census   of  the 
United  States  or  of  this  State,  no  application  for  judgment  against 
any  lot,  block,  tract  or  parcel  of  land  for  unpaid  special  taxes  or 
special  assessments  shall  be  made  before  the  September  term   of 
court.     The  application  for  judgment  upon  delinquent  special  as- 
sessments or  special  taxes  in  each  year  shall  include  only  such 
special  assessments,  special  taxes,  or  installments  thereof,  and  in- 
terest, as  shall  have  been  returned  as  delinquent  to  the  county  col- 
lector on  or  before  the  first  day  of  August  in  the  year  in  which 
said  application  is  made,  and  marked  on  the  general  tax  books  of  the 
county  collector  on  or  before  the  tenth  day  of  March  of  the  same 
year.    Provided,  that  such  judgment  of  sale  shall  include  interest  on 
matured    installments    up    to    the    date    of    such    judgment.      (As 
amended  by  Act  Approved  June  28,  1919.    L.  1919,  p.  766.) 
Court  is  not  required  to  enter  judgment  against  all  of  the  property  at  the  same 
time  but  may  enter  judgment  against  part  of  the  property  at  one  term 
and  remainder  at  later  term,  and   no    further    application    or    notice    is 
required.     People  vs.  Noonan,  276 — 430. 
The  County  Court  has  jurisdiction  to  render  judgment  at  term  subsequent  to 
June  if  application  was  made  at  such  term,  but  through  mistake  the  essen- 
tial jurisdiction  had  not  then  been  acquired.     E.  Co.  vs.  P.,  189 — 122. 
Under  former  law,  the  collector  was  not   compelled  to  make   application   for 
judgment  at  May  term,  but  might  make  it  at  July  term.     P.  vs.  Nichols, 
49—517. 

Notice  to  Be  By  County  Collector  Five  Days  Before  Sale.] 

Section  186.  The  county  collector  shall  at  least  five  days  before  the 
date  of  sale  of  delinquent  lands  or  lots  upon  which  the  taxes  or  spe- 
cial assessments  remain  due  and  unpaid,  send  a  notice  by  registered 
mail  to  the  owner,  if  known,  or  if  not  known,  to  the  person  shown 
by  the  collector's  book  to  have  paid  the  taxes  or  special  assess- 
ments on  such  lands  or  lots  for  the  previous  year,  giving  notice  of 
application  for  judgment  and  sale  of  such  lands  or  lots,  and  date  oi 
sale,  describing  the  lands  or  lots  and  the  amount  of  taxes  or  special 


125 

assessments  together  with  interest  and  costs,  due  thereon.  For  such 
notice  the  county  collector  shall  charge  twenty  (20)  cents  to  be 
taxed  and  collected  as  costs.  [As  amended  by  act  filed  July  11,  1919. 
L.  1919,  p.  763.] 

(This  section  prior  to  the  amendment  of  1919  was  worded  and 
constructed  as  follows:  The  printer,  publisher,  or  financial  officer 
or  agent  of  the  newspaper  publishing  the  list  of  delinquent  lands 
and  lots,  shall  transmit,  by  mail  or  other  safe  conveyance,  to  the 
collector,  foftr  copies  of  the  paper  containing  said  list\  to  one  of 
which  copies  he  shall  attach  his  certificate^,  under  oath^  of  the  due 
publication  of  the  delinquent  list  for  the  time  required  by  law 
(which  copy  shall  be  presented  by  the  collector  to  the  county 
court  at  the  time  judgment  is  prayed),  and  said  copy  shall  be  filed 
as  a  part  of  the  records  of  said  court*.  Upon  receipt  of  said  papers, 
and  on  demand  being  made,  the  collector  shall  pay  to  the  printer 
the  amount  of  the  fees  allowed  by  law  for  publishing  said  list  and 
notice ;  and  it  shall  be  his  duty  to  file  one  copy  of  said  paper  in  his 
office,  and  deliver  one  copy  to  the  auditor,  and  one  copy  to  the  state 
treasurer,  who  shall  file  and  safely  preserve  them  in  their  respective 
offices.®) 

1.  Copy  of  Printed  Notice: 

i'iling  copy  of  printed  notice  of  application  for  judgment  is  prerequisite  to 
judgment  for  delinquent  taxes.    P.  vs.  Owners,  etc.,  82 — 408. 

Published  list,  though  filed,  is  within  control  of  collector  until  application  for 
judgment.     McChesney  vs.  P.,  178 — o-ii. 

2.  Printer's  Certificate: 

Certificate  must  show  what  relation  person  making  it  bears  to  newspaper. 
McChesney  vs.  P.,  174—49. 

The  seal  of  a  corporation  publishing  a  delinquent  tax  list  need  not  be  affixed 
to  the  certificate  of  publication  signed  by  its  president,  the  act  being  an 
individual  and  not  a  corporate  act.  Heitig  vs.  P.,  159 — 237  (1896);  Bass 
vs.  P.,  159—207;  Kirchman  vs.  P.,  159—321. 

Form  of  affidavit  of  publisher  of  notice  of  delinquent  lands.  Fisher  vs.  People, 
84—491. 

If  record  shows  that  only  certificate  of  publication  of  notice  of  application  for 
judgment  is  one  published  with  notice  as  a  continuation  of  the  advertise- 
ment it  confers  no  jurisdiction  on  court,  although  judgment  recites  that 
due  notice  was  given.     Senichka  vs.  Lowe,  74 — 274. 

''ertificate  of  publication,  signed  in  name  of  publisher  by  agent,  authority  of 
agent  not  appearing  was  insufficient.     Fox  vs.  Turtle,  55 — 377. 

'"ertificate  at  foot  of  list,  that  the  foregoing  was  duly  published  in  the  "Peoria 
Democratic  Press,"  was  suflicient  proof  of  publication  in  newspaper,  as  it 
will  bo  presumed  that  was  a  newspaper.     Jackson  vs.  Cummings,  15 — 449. 

A  collector  is  not  bound  to  make  return  five  days  before  sitting  of  court.    It  is 


1-26 

sufficient  if  returuod  on  or  before  the  first  day  of  session.  Jackson  vs. 
Cummings,  15 — 449. 

Certificate  of  publication  of  collector's  notice  of  intention  to  apply  for  judg- 
ment for  delinquent  taxes  may  be  amended  if  done  at  some  term  and  upon 
notice  to  the  opposite  party.     Dunham  vs.  Chicago,  55 — 357. 

The  certificate  of  publication  of  the  delinquent  tax  list  is  sufficient,  on  applica- 
tion for  judgment,  ■where  it  literally  follows  the  statute;  and  no  venue  need 
be  attached  either  to  such  certificate  or  to  the  accompanying  oath.  Bass 
vs.  P.,  159—207   (1896). 

3.  Oath. 

The  jurat  need  not  show  form  of  affirmation.    Colvin  vs.  P.,  166 — 82. 

The  County  Court  will  take  judicial  notice  that  a  notary  public  before  whom  a 
certificate  of  the  publication  of  the  delinquent  list  is  sworn  to  is  a  notary 
of  the  county,  no  venue  being  stated  in  the  jurat.  Hertig  vs.  P.,  159 — 237 
(1896). 

4.  Filing  Copy  and  Certificate: 

Filing  of  copy  of  newspaper  and  certificate,  as  required  by  section  above,  must 
be  with  clerk  of  County  Court.  But  certificate  of  filing  is  amendable.  Mc- 
Chesney  vs.  P.,  174—50. 

Copies  of  newspapers  and  certificates  of  the  publishers  must  be  filed  in  the 
office  of  the  clerk  of  the  County  Court  of  Cook  County,  and  it  renders  the 
judgments  void  that  they  were  filed  in  the  office  of  the  clerk  of  the  County 
of  Cook.  Glos  vs.  Woodard,  202—480;  Glos  vs.  Hanford,  212—261;  Nowlin 
vs.  People,  216—543;  McCraney  vs.  Glos,  222-628. 

Absence  of  file  mark  from  delinquent  list  waived  by  not  specifying  such  irregu- 
larity by  way  of  objection.     Colvin  vs.  P.,  166 — 83. 
6.     Pees  for  Publication: 

If  printer  elects  to  publish  delinquent  list  he  must  do  work  for  amount  allowed 
by  law,  which  under  Sec.  186  and  Sec.  22  of  Fees  and  Salaries  Act,  con- 
strued together,  must  be  amount  of  fees  allowed  by  Sec.  22.  County  of 
Lake  vs.  Lake  County  Pub.  &  P.  Co.,  280—243. 

Error  in  advertisement.]  Section  187.  In  all  cases  where  there 
is  an  error  in  the  advertised  list,  the  fault  thereof  being  the  printer's, 
which  prevents  judgment  from  being  obtained  against  any  tracts  or 
lots,  or  against  all  of  said  delinquent  list,  at  the  time  stated  in  the 
advertisement  that  judgment  will  be  applied  for,  the  printer  shall 
lose  the  compensation  allowed  by  this  act,  for  such  erroneous  tracts 
or  lots,  or  entire  list,  as  the  case  may  be. 

Delinquent  list  —  Form.]  Section  188.  The  collector  shall 
transcribe  into  a  book,  prepared  for  that  purpose,  and  known  as  the 
tax,  judgment,  sale,  redemption,  and  forfeiture  record,  the  list  of 
delinquent  lands  and  lots,  which  shall  be  made  out  in  numerical 
order,  and  contain  all  the  information  necessary  to  be  recorded, 
at  least  five  days  before  the  commencement  of  the  term  at  which  ap- 
plication for  judgment  is  to  be  made;  which  book  shall  set  forth 


127 

the  name  of  the  owner,  if  known ;  the  proper  description  of  the  land 
or  lot,  the  year  or  years  for  which  the  tax  or  special  assessents  are 
due ;  the  valuation  on  w^hich  the  tax  is  extended ;  the  amount  of  the 
consolidated  and  other  taxes  and  special  assessments ;  the  costs  and 
total  amount  of  charges  against  such  land  or  lot.  Said  book  shall 
also  be  ruled  in  columns,  so  as  to  show  the  withdrawal  of  any 
special  assessments  from  collection,  the  amount  paid  before  rendi- 
tion of  judgment ;  the  amount  of  judgment,  and  a  column  for  re- 
marks; the  amount  paid  before  sale  and  after  the  rendition  of  said 
judgment,  the  amount  of  the  sale,  amount  of  interest  or  penalty, 
amount  of  cost,  amount  forfeited  to  the  State,  date  of  sale,  acres  of 
part  sold,  name  of  purchaser,  amount  of  sale  and  penalty,  taxes  of 
succeeding  years,  interest  and  when  paid,  interest  and  cost,  total 
amount  of  redemption,  date  of  redemption,  when  deed  executed,  by 
whom  redeemed,  and  a  column  for  remarks,  or  receipt  of  redemption 
money.  [As  amended  by  act  filed  June  28,  1917.  L.  1917,  p.  658.] 
Form  prescribed  for  the  tax  judgment  sale,  redemption  and  forfeiture  record  is 

mandatory  and  must  be  strictly  followed.     Wilson  vs.  Glos,  266 — 392. 
If  delinquent  list   describes  property  of  railroad  company  in  county  in  form 
prescribed  by  Sec.  42  and  description  is  sucli  as  to  enable  competent  sur- 
veyor to  locate  property,  the  delinquent  list  need  not  separately  describe 
portion  of  railroad  track  in  each  taxing  district.     People   (ex  rel.)   vs.  R. 
Co.,  271-— 553. 
The  judgment  record,  but  not  the  delinquent  list,  should  show  in  separate  col- 
umns the  amount  of  the  judgment,  the  amount  of  interest  and  penalty  and 
the  amount  of  costs  as  to  each  item.    People  (ex  rel.)  vs.  R.  Co.,  281 — 507. 
Section  does  not  require  amount  of  penalty  to  be  stated  in  delinquent  list  prior 

to  rendition  of  judgment.     People  vs.  Wabash  R.  Co.,  282 — 218. 
Variance  in  title  of  this  book  is  immaterial.     McChesney  vs.  P.,   171 — 270. 
Date  of  filing  delinquent  list  is  not  required  to  be  set  forth  in  the  list  or  in  such 
book.     If  bill  of  exceptions  shows  that  it  was  filed  in  time  it  is  sufficient. 
If  required,  statement  could  be  added  at  hearing  under  Sec.   191,  infra. 
Mix   vs.  P.,  106—425. 
If  delinquent  list  is  filed  on  July  4tli,  and  first  day  of  next  term  is  July  9th, 

list  is  filed  in  time.     Prior  vs.  P.,  107 — 628. 
Dismissal  of  a{iplication  for  judgment  for  tax,  not  on  merits,  does  not  bar  sub- 
sequent application  for  judgment  for  same  tax.-   Where  lists  had  not  been 
filed  five  days  to  June  term,  it  was  proper  to  render  judgment  at  August 
tenn,  as  court  liad  jurisdiction  so  to  do  at  any  regular  term  after  April. 
Stillwell  vs.  P.,  49—45. 
Collt'ctor 'h  report  must  state  for  what  year  taxes  were  assessed.     Omission  of 
such  statement  will  invalidate  all  proceedings  on  such- report.     Pickett  vs. 
Hartaock,  15—279. 
Collector's  report  to  County  Court  is  jurisdictiitnal,  and  must  follow    I'orm  pre- 
Hcribcfl  by  statute  or  no  title  will  pass  by  sale.     The  list  should  state  what 
I)Oiiion  was  State  and   what  portion  county.     Morrill  vs.  Swart/,,  39 — 108. 


128 

Delinquent,  list  nocd  not  show  valuation  of  land  for  year  for  whicli  back  tax 
is  claimed.  The  mere  fact  that  the  description  of  the  land  in  the  record 
is  uncertain,  so  long  as  it  can  be  identified,  will  not  invalidate  judgment 
for  delinquent  taxes.     T.aw  vs.  P.,  84 — 142. 

Where  there  was  a  column  in  the  delinquent  list  headed,  "In  whose  name  as- 
sessed," names  of  owners  of  land  indicated  therein  were  sufficiently  shown. 
Halsey  vs.  P.,  84—89. 

Collector's  list  of  delinquent  lands  is  prima  facie  ground  for  judgment  against 
such  lands.  Officers  are  presumed  to  have  done  their  duty.  Durham  vs.  P., 
67—414. 

Under  Revised  Statutes  of  1845,  Chap.  89,  Sees.  40,  47,  a  formal  heading  for 
delinquent  list  was  essential,  and  defect  therein  vitiated  list  and  proceed- 
ings thereon.  It  must  be  in  substantial  compliance.  Morgans  vs.  Camp, 
16—175. 

Proper  listing  of  realty  on  which  taxes  are  delinquent  is  essential  to  validity 
of  all  subsequent  proceedings.  Failure  of  officers  to  preserve  books  show- 
ing listing  of  realty  does  not  relieve  party  claiming  title  under  deed  from 
proving  listing  by  best  evidence  attainable.     Graves  vs.  Bruen,  11 — 431. 

Proceedings  to  collect  delinquent  taxes  is  in  nature  of  proceedings  at  law,  and 
the  judgment,  sale,  redemption  and  forfeiture  record  of  delinquent  lands 
serves  office  of  declaration.     People  vs.  Campbell,  204  A.  226. 

The  collector  is  entitled  to  the  fee  for  publication  after  he  has  gone  to  expense 
of  having  the  list  printed  for  publication,  and  the  taxpayer  cannot  avoid  it 
by  paying  tax  before  actual  publication.  But  the  collector  should  receipt 
for  what  was  offered  and  change  lists  to  cover  the  balance.  Thatcher  vs. 
P.,  79—597. 

Section  has  no  application  to  a  proceeding  in  equity  to  foreclose  a  tax  lien  on 
property  forfeited  to  the  State.     People  vs.  Cant,  260 — 497. 

Tax  may  be  paid  before  sale.]  Section  189.  Any  person  own- 
ing or  claiming  lands  or  lots  upon  which  judgment  is  prayed,  as 
provided  in  this  act,  may,  in  person  or  by  agent  pay  the  taxes, 
special  assessments,  interest  and  costs  due  thereon,  to  the  county 
collector  of  the  county,  in  which  the  same  are  situated,  at  any  time 
before  sale.  [As  amended  by  act  approved  May  29,  1879.  In  force 
July  1,  1879.     L.  1879,  p.  249.] 

Payments  reported  —  List  corrected.]  Section  190.  On  the  first 
day  of  the  term  at  which  judgment  on  delinquent  lands  and  lots  is 
prayed,  it  shall  be  the  duty  of  the  collector  to  report  to  the  clerk  all 
the  lands  or  lots  as  the  case  may  be,  upon  which  taxes  and  special 
assessments  have  been  paid,  if  any,  from  the  filing  of  the  list  men- 
tioned in  section  one  hundred  and  eighty-eight  up  to  that  time ;  and 
the  clerk  shall  note  the  fact  opposite  each  tract  upon  which  such  pay- 
ments have  been  made.  The  collector  assisted  by  the  clerk,  shall 
compare  and  correct  said  list,  and  shall  make  and  subscribe  an 
affidavit  which  shall  be  as  nearly  as  may  be,  in  the  following  form : 

I ,  collector  of  the  county  of ,  do  sol- 


129 

emiily  swear  (or  affirm,  as  the  case  may  be,)  that  the  foregoing  is  a 
true"^and  correct  list  of  the  delinquent  lands  and  lots  within  the 

county  of upon  which  I  have  been  unable  to  collect 

the  taxes  (and  special  assessments,  interest,  and  printer's  fees,  if 
any,)  charged  thereon,  as  required  by  law,  for  the  year  or  years 
therein  set  forth ;  that  said  taxes  now  remain  due  and  unpaid,  as  I 
verily  believe. 

Said  affidavit  shall  be  entered  at  the  end  of  the  list,  and  signed 
by  the  collector.  [As  amended  by  act  approved  May  29,  1879.  In 
force  July  1,  1879.    L.  1879,  p.  249.] 

Filing  of  delinquent  list  is  sufficient  if  book  containing  it  is  delivered  into  cus- 
tody of  clerk  of  County  Court  within  time  required  by  law.  McChesney 
vs.  P.,  178—546. 

Collector  required  to  file  publisher's  certificate  and  copy  of  advertisement,  with 
his  report,  with  court.  Such  filing  was  essential  to  validity  of  title. 
Thompson  vs.  McLaughlin,  66 — 407. 

Affidavit  of  collector  need  not  necessarily  state  application  is  for  delinquent 
taxes  and  assessments  both,  where  the  application  is  for  judgment  for  one 
alone.     Chicago,  etc.,  R.  Co.  vs.  P.,  83—467. 

Affidavit  is  valid,  although  it  does  not  mention  taxes,  but  mentions  only  spe- 
cial assessments,  because  it  will  be  presumed  general  taxes  were  paid. 
Prout  vs.  P.,  83—154. 

Affidavit  to  delinquent  list  is  not  jurisdictional.     R.  Co.  vs.  P.,  174 — 82. 

Failure  of  town  collector  to  make  and  return  an  affidavit  showing  what  lands 
were  delinquent,  does  not  affect  jurisdiction  of  court  to  render  judgment 
for  taxes;  and  the  delinquent  list  reported  by  the  county  collector  to  the 
county  clerk,  under  oath,  on  the  first  day  of  the  term,  is  prima  facie  evi- 
dence of  delinquency.     Fisher  vs.  P.,  84 — 491. 

It  could  never  have  been  designed  that  the  whole  taxes  and  assessments  should 
be  defeated  by  the  mere  omission  of  a  tract  of  land  or  a  lot  from  this  Ust. 
Ry.  Co.  vs.  People,  83 — 467. 

Collector's  affidavit- was  sufficient  where  from  description  property  could  be 
located  by  competent  surveyor  without  extrinsic  aid.    Law  vs.  P.,  80 — 268. 

Sec.  188  and  Sec.  190,  infra,  give  the  court  jurisdiction  to  give  judgment  on 
application  of  clerk,  and  they  must  be  substantially  complied  with.  Thus 
omission  of  valuation  from  list  of  delinquent  land  and  lots,  and  from  affi- 
davit of  conclusion,  "that  said  taxes  now  remain  due  and  unpaid,  as  I 
verily  believe,"  is  fatal.     People  vs.  Otis,  74 — 384. 

The  General  Revenue  Act  of  1872  necessarily  worked  a  repeal  of  all  prior  con- 
flicting laws,  whether  found  in  general  acts  or  special  city  charters.  Thus 
the  old  law  providing  that  affidavits  to  delinquent  list  (Sec.  190)  should 
bo  made  by  comnii.ssion,  is  repealed.     Law  vs.  People,  80 — 268. 

Judgment  —  Proceeding;  by  court.]  Section  191.  The  court 
sliall  cxaniiiu;  said  list,'  and  il"  defense  (specifying,  in  writing, 
tlic  j)arlicular  cause  of  objcclion)-  bo  offered  by  any  person  in- 
terested'' in  any  of  said  lands  or  lots,  to  llie  entry  of  judgment 
against  the  same,  llic  court  shall  hc;ir  and  dclci-ininc  the  matter  in 


130 

a  summary  manner,"'  without  pleadings/'  and  shall  pronounce  judg- 
ment as  the  right  of  the  case  may  be."  The  court  shall  give  judg- 
ment" for  such  taxes  and  special  assessments  and  penalties  as  shall 
appear  to  be  due  and  such  judgment  shall  be  considered  as  a  sev- 
eral judgment  against  each  tract  or  lot,**  or  part  of  a  tract  or  lot, 
for  each  kind  of  tax  or  special  assessment  included  therein;  and 
the  court  shall  direct  the  clerk  to  make  out  and  enter  an  order  for 
tiie  sale  of  such  real  property  against  which  judgment  is  given, 
which  shall  be  substantially  in  the  following  form  :^ 

AVhereas,  due  notice  has  been  given^''  of  the  intended  application 
for  a  judgment  against  said  lands  and  lots,  and  no  sufficient  defense 
having  been  made,  or  cause  shown,  why  judgment  should  not  be  en- 
tered against  said  lands  and  lots,  for  taxes  (special  assessments,  if 
any),  interest,  penalties  and  costs  due  and  unpaid  therein  for  the 
year  or  years  herein  set  forth,  therefore  it  is  considered  by  the  court 
that  judgment  be  and  is  hereby  entered  against  the  aforesaid  tract 
or  tracts,  or  lots  of  land,  or  parts  of  tracts  or  lots,  (as  the  ease  may 
be),  in  favor  of  the  People  of  the  State  of  Illinois,  for  the  sum  an- 
nexed to  each^\  being  the  amount  of  taxes  (and  special  assessments, 
if  any),  interest,  penalities  and  costs  due  severally  thereon;  and  it  is 
ordered  by  the  court  that  the  said  several  tracts  or  lots  of  land,  or  so 
much  of  each  of  them  as  shall  be  sufficients^  to  satisfy  the  amount  of 
taxes  (and  special  assessments,  if  any),  interest,  penalties  and 
costs^^  annexed  to  them  severally,  be  sold  as  the  law  directs. 

Said  order  shall  be  signed  by  the  judge. ^^  In  all  judicial  pro- 
ceedings of  any  kind,  for  the  collection  of  taxes  and  special  assess- 
ments, all  amendments  may  be  made  which,  by  law,  could  be  made 
in  any  personal  action  pending  in  such  court,  and  no  assessment  of 
property  or  charge  for  any  of  said  taxes  shall  be  considered  illegal 
on  account  of  any  irregularity  in  the  tax  lists  or  assessment  rolls,  or 
on  account  of  the  assessment  rolls  or  tax  lists  not  having  been  made, 
completed  or  returned  within  the  time  required  by  law,  or  on  account 
of  the  property  having  been  charged  or  listed  in  the  assessment  or 
tax  list  without  name,"  or  in  any  other  name  than  that  of  the  right- 
ful owner ;  and  no  error  or  informality  in  the  proceedings  of  any  of 
the  officers  connected  with  the  assessment,  levying  or  collecting  of 
the  taxes,  not  affecting  the  substantial  justice  of  the  tax  itself,  shall 
vitiate  or  in  any  manner  affect  the  tax  or  the  assessment  hereof; 
and  any  irregularity  or  informality  in  the  assessment  rolls  or  tax 
lists,  or  in  any  of  the  proceedings  connected  with  the  assessment  or 
levy  of  such  taxes,  or  any  omission  or  defective  act  of  any  officer  or 


131 

officers  connected  with  the  assessment  or  levying  of  such  taxes,  may 
be,  in  the  discretion  of  the  court,  corrected,  supplied  and  made  to 
conform  to  laAV  by  the  court,  or  by  the  person  (in  the  presence  of 
the  court)  from  whose  neglect  or  default  the  same  was  occas- 
sioned.^'^ 

Provided,  that  where  separate  advertisement  and  application 
for  judgment  and  order  of  sale  is  made  on  account  of  delinquent 
special  taxes  or  special  assessments  in  cities  having  a  population 
of  one  hundred  thousand  or  more  by  the  last  preceding  census  of 
the  United  States  or  of  this  State  the  procedure  shall  in  all  respects 
be  the  same  as  in  this  section  prescribed,  except  that  there  shall  be 
two  separate  judgments  and  orders  for  sale,  the  first  on  account  of 
delinquent  general  taxes  and  the  second  on  account  of  delinquent 
special  taxes  and  special  assessments.  [As  amended  by  act  ap- 
proved June  28,  1919.    L.  1919,  p.  766.] 

1.     The  courts  shaU  examine  said  list: 
To  sustain  a  judgment  against  property  for  taxes,  it  is  sufficient  to  introduce  in 
evidence  the  sworn  report  of  the  list  of  delinquent  lands,  together  with 
proof  of  the  publication  thereof  and  notice  of  application.     This  makes  a 
pi-ima  facie  ease.     People  vs.  C,  I.  &  St.  L.  Ey.  Co.,  243—221. 
The  collector's  return  of  the  delinquent  list,  and  the  filing  of  the  same,  with 
the    statutory    notice    and    proof    of    publication,    prima    facie    entitles 
the  collector  to  judgment,  and  the  burden  is  cast  upon  the  objector  to 
show  that  an  irregularity  complained  of  exists.     Moore  vs.  P.,  123 — 645; 
People  vs.  Wabash  E.  Co.,  281—311. 
Where  court  has  before  it  a  collector's  report  properly  headed,  giving  descrip- 
tion of  land,  amount  of  tax  due  thereon,  and  for  what  year,  proper  notice 
having  been  given,  it  has  case  for  judgment.     Spellman  vs.  Curtenius,  12 — 
409. 
Under  old  law,  legislature  may  provide  that   collector's  application  for  judg- 
ment shall  be  prima  facie  proof  of  facts  therein  stated.     Andrews  vs.  P., 
75—605. 
Collector's  application  for  judgment  ia  prima  facie  evidence  of  assessment  and 

levy  of  tax,  and  that  it  is  due  and  unpaid.  Chiniquy  vs.  P.,  78 — 570. 
The  collector's  sworn  report  of  the  list  of  delinquent  lands,  together  with  proof 
of  publication  thereof  and  notice  of  application  for  judgment,  make  a 
prima  facie  case,  and  judgment  is  to  be  entered  thereon,  unless  good  cause 
is  shown  to  the  contrary;  if  there  be  any  valid  objections  not  appearing 
on  the  face  of  said  delinquent  list,  notice  and  proof  of  publication,  it  is 
for  the  land  owner  to  make  them  ai)pear.  In  this  respect  there  is  no  differ- 
ence between  special  assessments  and  other  taxes  authorizd  by  law.  P.  vs, 
Givens,  12.3—352;  People  vs.  E.  Co.,  249—100. 
On  application  for  judgment  for  taxes,  a  prima  facie  case  is  made  by  the  col- 
li'ctor's  sworn  report  of  (i('lin(|U(Mit  lands,  together  with  proof  of  publi- 
cation thereof  and  notice  of  application.  Kirchman  vs.  P.,  159 — 265 
(1896);  People  vs.  Wabash  E.  Co.,  281—382. 


132 

Collector's  report  and  proof  of  notice  of  publication  for  judgment  makes  a 
prima  facie  case,  Scott  vs.  V.,  142—291  (1892);  Mix  vs.  P.,  81—118; 
People  vs.  Jones,  277—353. 

Delinquent  tax  list  and  proof  of  notice  of  application  for  judgment  makes  a 
case  for  tlie  State.     P.  vs.  C.  and  A.  E.  Co.,  140—210  (1892). 

The  collector's  return  (Sec.  172)  is  sufficient,  when  unrebutted,  to  require 
rendition  of  judgment  of  sale  against  lands  to  pay  back  taxes.  Hosmer 
vs.  People,  96—58. 

On  application  for  judgment  for  delinquent  taxes,  collector  not  bound  to  prove 
that  the  land  was  regularly  assessed,  as  it  will  be  presumed  the  assessor 
and  all  other  officers  did  their  duty.     Carrington  vs.  People,  195 — 484. 

On  application  for  judgment  for  delinquent  taxes,  collector  not  bound  to  prove 
legality  of  tax.  Presumption  that  officers  do  their  duty  applies.  Defend- 
ant has  burden  of  proving  illegality.     Mix  vs.  P.,  86 — 312. 

Notwithstanding  no  record  of  town  meeting  was  introduced,  upon  application 
for  judgment  for  unpaid  taxes  presumption  favors  regularity  of  tax  levy. 
E.  Co.  vs.  P.,  174—83. 

The  presumption  is  that  a  tax  was  legally  levied,  and  the  burden  of  proof  to 
establish  the  contrary  is  upon  the  tax-payer.  Ey.  Co.  vs.  People,  212 — 551; 
People  vs.  Martin,  283—380'. 

Burden  of  showing  invalidity  of  appropriation  ordinance  is  upon  objecting 
party.     P.  vs.  E.  Co.,  189—399. 

Objector  is  required  to  overcome  prima  facie  case  made  by  collector.  People 
vs.  E.  Co.,  247—506,  508. 

Delinquent  list  makes  a  prima  facie  case  entitling  collector  to  judgment.  Peo- 
ple vs.  Wabash  E.  Co.,  256—626,  628. 

Upon  application  for  judgment  the  presumption  is  that  a  tax  to  pay  bonded 
indebtedness  was  lawfully  excluded  in  reducing  tax  rate.  People  vs. 
Wabash  E.  Co.,  256—626. 

County  collector's  report  need  not  show  nature  of  the  warrants   authorizing 
collection  of  special  assessment.     People  vs.  Jones,  277 — 353. 
2.     And  if  defense  (specifying,  etc.)  be  offered,  etc.: 
(A)     Appearance  and  objections: 

Special  appearance  upon  application  for  judgment  must  be  restricted  to  juris- 
dictional objections.     McChesney  vs.  P.,  178 — 548. 
Court  may  enter  rule  that  all  objections  shall  be  filed  before  given  time,  and 
may  refuse  to  consider  objections  filed  after  that  time.     Hess  vs.  P.,  84 — 
247. 

Where  there  is  but  one  application  for  judgment  by  the  taxing  power,  and  all 
objections  are  made  by  the  same  property  owner,  the  objections  may  prop- 
erly be  joined,  although  several  taxes  are  involved.  People  vs.  E.  E.  Co., 
237—362. 

Objection  to  application  for  judgment  should  specify  particular  cause  therefor. 
P.  vs.  E.  Co.,  189—398. 

The  objection  to  tax  must,  under  Sec.  191,  Chap.  120,  specify  the  particular 
cause.     E.  Co.  vs.  P.,  155—276. 


133 

Xecessity  for  written  objection  to  tax,  as  required  by  section  above,  is  waived 
where  argued  in  court  below  on  its  merits.     E.  Co.  vs.  P.,  ISi — 177. 

Exemption  of  personal  property  from  taxation  as  being  without  situs  in  this 
State  may  be  urged  upon  application  for  judgment  of  sale.  Maxwell  vs. 
P.,  189—554. 

Evidence  is  not  admissible  which  does  not  come  within  particular  ground 
of  objection  specified.     People  vs.  Huey,  277 — 561. 

Rule  requiring  objection  to  be  specific  is  to  enable  opposing  counsel  as  well 
as  the  court,  to  ascertain  the  real  objection  without  argument  or  explana- 
tion, to  facilitate  a  proper  hearing  on  the  question  at  issue  and  not  to 
hamper  the  court  in  the  trial.     People  vs.  R.  Co.,  281 — 500. 

Where  objection  is  sufficiently  clear  to  enable  court  to  understand  what  tax 
is  objected  to  and  on  what  ground,  on  introduction  of  evidence  tending 
to  sustain  the  objection,  couit  should  allow  amendment  making  objection 
more  specific.     People  vs.  E.  Co.,  281 — 500. 

Rule  as  to  filing  additional  objections  docs  not  apply  to  amendments  made 
for  greater  clearness.    People  vs.  Wabash.  E.  Co.,  282 — 218. 

If  any  objection  states  a  legal  ground  of  defense  it  is  eiTor  for  the  court  to 
strike  it  from  the  files  and  refuse  to  the  tax-payer  a  hearing  and  an  op- 
portunity to  prove  the  fact  alleged.     People  v.  Bridge  Co.,  287 — 248. 
(B)     Effect  of  judgment  as  res  ad  judicata  of  all  objections  that  were 

urged  or  which  might  have  been  urged. 
(1)     When  the  party  appears: 

Objections  raised  before  judgment  and  overruled  become  res  judicata,  and  can- 
not be  urged  against  tax  title.     Frew  vs.  Taylor,  106 — 159. 

When  owner  contests  application  for  judgment,  objections  then  presented  be- 
come res  adjudicata  by  judgment.  He  cannot  again  urge  them  on  pro- 
ceedings for  collecting  such  taxes  as  back -taxes.     Biggins  vs.  P.,  106 — 270. 

The  party  appearing,  objections  not  specifically  raised  are  waived.  Fisher  vs. 
Chicago,  213—268. 

Having  appeared  in  the  County  Court,  the  tax-payer  waived  objections.  Neff 
vs.  Smith,  111—100. 

Where  a  tax-payer  ajjpears  before  tlie  County  Court  and  makes  objections  he 
waives  all  others.     Karnes  vs.  People,  73 — 274. 

Where  general  appearance  is  made  in  County  Court  by  owner  to  present  objec- 
tions to  judgment,  all  objections  must  be  brought  forward.  Warren  vs. 
Cook,  116—199. 

Appearance  by  owner  and  objection  to  judgment  is  waiver  of  defect  or  lack 
of  notice.    Frew  vs.  Taylor,  106—159. 

If  a.  party  appears  in  the  County  Court  and  resists  the  entry  of  jiulgmont  for 
taxes,  this  will  cure  defects  in  the  publication  of  the  delinquent  list  and 
the  notice  of  application  for  judgment.  He  should  have  raised  these  points 
before  County  Court.  Too  late  on  a])iieal.  Cairo,  etc.,  E.  C,  vs.  Mathews, 
152—153  (1891). 

Waiver  of  defects  in  notice  results  from  aiipcariiig  generally,  Zeigler  vs.  P., 
164—532. 

Having  appeared  in  the  County  Court  ami  ol)jecte(l  to  the  validity  of  the  tax, 
and  judgment  having  1)een  rendered  against  liim  as  owner,  and  having 
failed  to  appeal,  a  tax-payer  cannot  attaek  the  validity  of  such  judgment, 
.-IS  Ity  evidence  that  he  (li<i  not  own  the  projierty.  Harding  vs.  People, 
202—122. 


134 

Objections  not  urged  in  the  court  below,  as  to  the  sufficiency  of  notice,  cannot 
be  availed  of  in  the  Supreme  Court.    Young  vs.  P.,  155 — 247  (1895). 

Defects  in  publication  notice  and  application  for  judgment  in  regard  to  names 
of  owner  and  description  of  property  are  waived  by  general  appearance 
and  filing  objections  to  merits  of  tax.     People  vs.  Smith,  281 — 538. 
(2)     When  the  party  does  not  appear: 

Search  through  ta:x  judgment  records  by  one  familiar  therewith,  and  failure  to 
find  appearance,  is  evidence  of  no  appearance.  Gage  vs.  Lyons,  138 — 590 
(1891). 

Judgment  against  land  for  taxes  is  not  conclusive  on  owner  as  to  liability  of 
land  for  taxes  unless  he  appears  and  contests  application.  Belleville  Nail 
Co.  vs.  P.,  98—399. 

Judgment  for  taxes  does  not  warrant  the  presumption  that  the  owner  appeared 
at  the  time  and  place  of  the  application  for  judgment  and  obpected  to  the 
rendition.     Gage  vs.  Nichols,  135—128  (1890). 

Burden  of  proof  is  on  the  party  claiming  property  under  a  judgment  for  taxes 
to  show  that  the  other  party  is  estopped  by  the  judgment.  Gage  vs. 
Nichols,  135—128  (1890). 

Burden  is  on  holder  of  tax  title  to  show  that  land  owner  appeared  and  con- 
tested entry  of  judgment,  in  order  to  preclude  him  from  showing  an  il- 
legal tax.     Gage  vs.  Goudy,  141—215   (1892). 

Objection  may  be  made  by  collateral  attack  where  judgment  for  taxes  in- 
cludes illegal  taxes  or  costs  and  land  owner  does  not  appear  and  contest 
the  entry  of  judgment.     Gage  vs.  Goudy,  141 — 215   (1892). 

Owner  is  not  concluded  by  judgment  against  land  for  taxes  unless  he  appears 
and  defends.  If  he  defends  he  is  concluded  as  in  other  cases.  Gage  vs. 
Bailey,  10'2— 11. 

Objections  to  drainage  tax,  such  as  that  the  aggregate  of  the  assessments 
w^ould  produce  more  money  than  the  debt  of  the  district  which  they  were 
needed  to  pay  and  that  the  figures  given  in  the  assessment  rolls  of  bene- 
fits did  not  show  that  they  referred  to  dollars  and  cents,  are  not  to  be 
considered  on  objection  to  proceeding  under  Sec.  253,  infra,  as  those 
should  have  been  raised  at  application  for  judgment.  P,  vs.  Weber, 
164 — 417. 

3.  By  some  person  interested: 

Party  objecting  to  rendition  of  judgment  for  sale  of  delinquent  lands  must 
show  interest  in  lands.     P.  vs.  Quick,  87 — 435. 

A  railroad  in  whose  name  a  tax  was  assessed  may  object  to  the  tax.  Railroad 
Co.  vs.  People,  218—463. 

One  objecting  to  taxes  not  assessed  in  his  name  must  show  his  interest.  People 
vs.  E.  Co.,  248—440;  P.  vs.  White,  286^259. 

One  objecting  to  tax  on  land  assessed  in  another's  name  must  prove  his  inter- 
est and  an  agent  cannot  object  in  his  own  name  to  taxes  on  principal 
land.    People  vs.  Robert  White  &  Co.,  286—259. 

4.  Summary  manner: 

Change  of  venue  not  allowed  on  application  for  judgment  against  delinquent 
lands.     Mix  vs.  P.,  86—312. 

5.  Without  pleadings: 

Not  necessary  to  plead  prior  proceeding  of  the  same  kind  undisposed  of.  An- 
drews vs.  P.,  75—605. 


135 

6.  And  shall  pronounce  judgment  as  of  right  the  case  ought  to  be: 
Under  above  section  the  County  Court  has  power,  iu  reviewing  an  assessment 

on   application   for  judgment,   to   reduce   the   rate  for   school   purposes   to 

that  allowed  bj-  statute.     Spring  Valley  Coal  Co.,  vs.  P.,  157—5^3   (1895). 
Where  the  illegal  can  be  separated  from  the  legal,  the  whole  tax  is  not  void, 

but  judgment  should  be  rendered  for  tax  legallj-  assessed.     Allen  vs.  K.  E. 

Co.,  44—85;  P.  vs.  Nichols,  49—517;  Ey.  Co.  vs.  People,  212—518;  People 

vs.  Chicago  &  N.  W.  E.  Co.,  249—170-  People  vs.  Chicago  &  Alton  E.  Co., 

273—452. 
Judgment  cannot  be  rendered  for  taxes  part  of  which  are  illegal,  unless  legal 

portion  can  be  ascertained  and  separated  from  illegal  portion.     People  vs. 

E.   Co.,  249—97. 

7.  The  court  shall  give  judgment: 

Eefusal  of  judgment  for  taxes  is  not  a  bur  to  a  subsequent  application  for 
judgment  unless  the  merits  were  involved.  P.  vs.  C.  and  A.  E.  Co.,  140 — 
210  (1892). 

Where  court  has  jurisdiction  and  there  is  trial  on  merits,  judgment  denying 
application  for  judgment  for  tax  is  bar  to  subsequent  application  for  judg- 
ment for  same  tax.     Graceland  C.  Co.  vs.  P.,  92 — 619. 

Fee  of  clerk  for  entry  of  judgment  of  sale  may  be  included  in  such  judgment, 
on  the  theoiy  that  entry  of  judgment  is  simultaneous  with  its  rendition. 
McChesney  vs.  P.,  171— 2  7M. 

8.  Several  judgment  against  each  tract  or  lot,  etc.: 

Judgment  for  delinquent  taxes  is  invalid  where  it  is  given  on  a  schedule  which 
does  not  set  out  the  several  amounts  due  on  the  property.  It  must  be 
certain  in  amount.  Gage  vs.  Peo])le,  213 — 347;  People  vs.  Chicago  Tr.  Co., 
2W — 224. 

Judgment  against  "property"  of  objector  is  substantial  coniiiliance  with  stat- 
ute.    McChesney  vs.  P.,  178—548. 

The  judgment  must  be  against  the  tracts  or  lots  of  lands  for  the  sum  annexed 
to  each.  The  form  of  judgment  here  hold  insufficient.  McChesney  vs.  P., 
174—51. 

Tl'e  judgment  for  taxes  should  be  several  as  against  each  particular  tract  of 
Innd   ordered  sold.     Olcott  v.s.   State,  10—481. 

9.  Form  of  judgment  generally: 

'I'lic  form  of  judgment  prescribed  by  this  section  must  be  substantially  follow- 
ed and  the  judgment  must  show  a  list  preceding  the  judgment  in  the 
"judgment  sale  and  redemption  record"  of  the  County  Court,  which  list 
should  show  the  amount  of  jmlgment  against  each  tract,  otlierwise  the 
judgment  is  fatally  defective.  Wiiere  the  judgment  did  nut  [iKqieily 
refer  to  such  list  by  use  of  the  word  "aforesaid"  but  refers  to  a  schedule 
attached  to  and  following  the  judgment,  and  that  schedule  does  not  show 
the  amount  for  which  judgment  w;is  entered,  it  was  defective,  (iagi;  vs. 
I'eo|de,  21.''.- 410. 

.hidgment  for  too  large  anu)uiit  is  void  and  no  title  passes  l>y  sale  under  it,  so 
held  as  tf)  judgment  |)rior  to  amendment  of  1879  to  Sec.  224.  Harland  vs. 
Kjistnian,  119—22;  Gage  vs.  Williams,  119— 5(i:^. 


136 

It  i.s  to  bo  prowunuHl  that  the  colloclor  on  application  for  judgment  aga,inst 
dolinquont  lauds  did  his  duty.  An  omission  of  judgment  in  form  against 
the  lauds,  and  only  an  order  that  the  lands  be  sold  for  thei  lamount  of 
taxes  assessed  against  each  separate  tract,  is  substantially  in  form  and 
sufficient.  Mix  vs.  P.,  81—118. 
A  judgment  for  delinquent  taxes  must,  in  terms,  find  the  sum  due.     Chickering 

vs.  Faile,  38—342. 
The  proceedings  is  in  rem  and  a  judgment  in  personam  and  execution  against 

defendant,  erroneous.     Pidgcon  vs.  P.,  30 — 249. 
In  case  of  judgment  against  owners  and  land,  in  proceedings  against  land  only 
under  statute,  part  against  owners  is  surplusage  and  void,  but  part  against 
land  is  valid.     Chestnut  vs.  Marsh,  12—173. 
The  judgment  need  not  state  name  of  present  owner  of  land,  its  valuation,  or 
county  where  it  lies,  where  such  facts  appear  from  record.     Spellmau  vs. 
Curtenius,  12—409. 
A  judgment  reciting  that  "this  matter  coming  on  further  to  be  heard  upon 
objections   of   C,  trustee   of   estate   of   A,   deceased,   and   the   court   being 
fully   advised   in   the   premises,   it   is   ordered  by  the   court   that   the   ob- 
jections of  the  said  objector  be  and  the  same  are  hereby  overruled,  and 
judgment  and  order  of  sale  are  hereby  entered  against  property  of  said 
objector"  is  not  sufficient.     People  vs.  Chicago  Title  &  Tr.  Co.,  266—224. 
Judgment  for  road  taxes  should  not  be  against  objector  personally  but  against 
property  in  respective  towns  in  which  taxes  are  due.     People  vs.  E.  Co., 
270—516. 
Judgment  for  railroad   company's  road  and  bridge  tax   should   be  limited  to 

railroad  track  in  the  town.     People  vs.  Wabash  E.  Co.,  271 — 327. 
A  judgment  for  taxes  is  defective  in  form  which  does  not  describe  the  tracts 
of  land  ordered  to  be  sold  nor  refer  to  the  application  for  judgment  and 
order  of  sale,  delinquent  list  or  other  papers  in  the  case  for  description, 
and  which  does  not  show  amount   of  taxes,  interest,  penalties  and  costs 
for  which  judgment  was  entered.     People  vs.  Smith,  281 — 538. 
New  trial  will  not  be  awarded  where  judgment  is  defective  in  form  but  the 
judgment  will  be  reversed  and  cause  remanded  with  directions  to  enter  a 
proper  judgment.     People  vs.  Glick,  282 — 198. 
10.     "Whereas,  due  notice  has  been  given:" 
It  is  not  necessary  to  use  the  exact  jurisdictional  clause  provided  in  the  sec- 
tion, but  it  is  only  necessary  to  recite  the  obtaining  of  jurisdiction  by  a 
notice  when  jurisdiction  is  acquired  that  way.     Gage  vs.  People,  213 — 347. 
Judgment  rendered  prior  to  date  named  in  collector's  notice  is  void.     Pickett 
vs.  Hartsock,  15 — 279. 
■   11.     "For  the  sum  annexed  to  each:" 
Judgment  is   not   aided  by   dollar-mark   in  precept   issued   thereon.     Lane   vs. 

Bommelmann,   21 — 143. 
Judgment  must  state   amount  for  which  it  is  rendered   without   reference  to 
other  parts  of  record;  an  error  in  precept  might  be  corrected,  but  not  in 
judgment.     Eppinger  vs.  Kirby,  23 — 521. 
Judgment  for  taxes  is  fatally  defective,  if  it  does  not  show  amount  of  tax  for 
which  rendered.     Use  of  numerals  alone  not  enough.     Lawrence  vs.  Fast, 
20—338. 
Use  of  dollar-mark  not  enough.     Jackson  vs.  Cummings,  15 — 449. 


137 

Judgment  for  taxes  in  which  only  figures  are  used,  without  dollar  mark  or  any 
other  means  of  determining  what  the  figures  stand  for  is  a  nullity  and 
void.     Wilson  vs.  Glos,  266—392. 

12.  "Or  so  much  of  each  of  them  as  shall  Tdb  sufficient:" 

This  is  obsolete  in  view  of  Sec.  202  of  Eevenuc  Act.  Gage  vs.  People,  213 — 
347. 

13.  Interest,  penalties  and  costs: 

Costs  should  not  be  decreed  against  the  defendant  where  plaintiff  contesting 
the  tax  title  does  not  make  a  tender  of  taxes,  costs  and  interest  and  keep 
it  good.     Gage  vs.  Goudy,  141—215   (1892);  Wright  vs.   Glos,  264r— 261. 

Judgment  against  land  for  taxes,  including  as  costs  fees  not  then  due  and 
earned,  is  a  fatal  error  and  no  title  passes  under  the  tax  deed.  Gage  vs. 
Goud}^  141—215   (1892). 

Judgments  can  cover  only  costs  actually  paid;  not  those  in  futuro,  and  costs  of 
3  cents  for  selling  each  lot,  making  delinquent  list  on  precept,  and  attend- 
ing sale  and  issuing  certificate  of  15  cents,  could  not  be  earned  fees  at 
the  time  of  rendition  of  judgment  of  tax  sale,  and  are  improper  items,  and 
will  avoid  the  sale.     Gage  vs.  Lyons,  138—590   (1891). 

If  illegal  taxes  or  improjier  costs  are  included  in  a  judgment  against  land  for 
taxes  without  appearance  by  the  owner  the  sale  will  be  void.  Gage  vs. 
Lyons,   138-590    (1891). 

If  a  judgment  against  land  for  taxes  and  special  assessments  has  included 
therein  costs  and  fees  not  then  due,  but  to  accrue  subsequently  to  the 
entry  of  the  judgment,  no  title  will  pass  by  the  tax  deed  made  on  such 
judgment.  This  section  is  in  pari  matei-ia  with  Sec.  56  of  the  Fees  and 
Salaries  Act.     Combs  vs.  Goff,  127—431. 

Specific  or  general  judgment  for  costs  is  good.     Jackson  vs.  Cummings,  15 — 449. 

Recital  in  deed  of  judgment,  as  for  an  amount,  including  the  costs,  is  sufficient. 
Jackson  vs.  Cummings,  15 — 449. 

General  judgment  for  costs  is  proper  under  former  statute,  and  construed  to 
mean  judgment  against  lot  for  costs  duly  chargeable  against,  i1  to  be  taxed 
by  clerk.     Merritt  vs.  Thompson,  13 — 716. 

Property  is  not  liable  for  costs  of  proceeding  to  ol)tain  judgment  for  a  special 
tax.     People  v.  Law.son,  285—382. 

14.  "Said  order  .shall  be  signed  by  the  judge": 

Signature  of  county  judge  is  properly  affixed  on  record  to  a  judgment  for  taxes 
against  lands,  after  order  allowing  appeal.     English  vs.  P.,  96 — 566. 

15.  ' '  Or  on  account  of  the  property  having  been  charged  or  listed  without 
name": 

Tax  list  need  not  give  name  of  property  owner.     Ziegler  vs.  P.,  164 — 532. 

16.  Power  to  correct  informality  and  power  to  allow  amendments: 
KiTdi's  or  iiifoimalit icH  in  tlic  proccccli iigs  of  officers  connected  with  the  assess- 
ment, levy  or  collecting  of  a  tax,  not  afl'ecting  the  substantial  justice  of 
the  tax  it.self,  will  not  vitiate.    P.,  T).  and  E.  R.  Co.  vs.  P.,  141— 4S3  (1892). 

Where  back  taxes  amounting  to  .<1>7.94  were  lanicd  forward  as  amounting  to 
.$7.95,  the  mistake  is  cured  hereiiiKlcr.  Hammond  vs.  Carter,  155 — 579 
(1895). 

Where  actually  voted  at  meeting,  a  failure  of  school  officers  to  sign  certificate 
of  levy  of  school  tax  is  not  fatal,  and  tho  defect  may  be  afterwards  rem- 
edied.    Spring  Valley  Coal  Co.  vs.  P.,  157—543   (1895). 


138 

Trrogularities,  informalities,  omissions  and  defective  acts  of  officers  in  the 
assessment,  levy,  etc.,  of  taxes,  not  affecting  the  substantial  justice  of  the 
tax  itself,  will  not  vitiate  the  proceedings,  and  the  court,  in  its  discretion, 
may  correct  the  proceedings,  supply  defects  therein  and  make  them  con- 
form to  law,  or  pennit  the  same  to  be  done  in  the  presence  of  the  court, 
by  the  otficer  through  whose  neglect  or  default  the  same  was  occasioned. 
P.  vs.  Smith,  149—549  (1894). 

Irregularities  in  levy  of  town  tax  held  cured  by  this  section.  St.  Louis,  etc., 
R.  Co.  vs.  P.,  147—9   (1893). 

Where  the  year  for  which  tax  is  levied  is  erroneously  recited  as  the  subsequent 
years  in  appropriation  ordinance,  it  is  mere  informality.  P.  vs.  E.  Co., 
189—398. 

Failure  to  furnish  to  the  county  clerk  a  plat  properly  certified  was  not  fatal, 
as  that  was  directory  only,  to  aid  the  clerk  to  extend  the  tax,  and  cured 
hereby.    Munson  vs.  Minor,  '22 — 595. 

Omission  to  tax  certain  other  property  will  not  invalidate  taxes  levied  on  other 
property,  and  no  ground  for  injunction.  Du  Page  County  vs.  Jenks,  65 — ^ 
275;  Spencer  vs.  Gardner,  68—510;  C,  B.  and  Q.  R.  Co.  vs.  Siders,  88—320'; 
Huck  vs.  C.  and  A.  E.  Co.,  86—352. 

Irregularities  in  appointment  of  assessor;  appointment  of  one  non-resident  of 
town  as  assessor;  omission  of  certain  property  from  tax  will  not  invalidate 
tax.     Du  Page  County  vs.  Jenks,  65 — 275. 

Objection  that  local  taxes  were  not  levied  and  returned  to  clerk  in  time  will 
not  avail  as  to  taxes  levied  since  Act  of  1873  took  effect.  Buck  vs.  P., 
78—560;   Chiniquy  vs.   P.,  78—570. 

Omission  of  collector  and  county  clerk  to  compare  and  correct  list,  and  of 
collector  to  file  affidavit  on  first  day  of  term  at  which  application  for 
judgment  is  made,  will  not  vitiate  tax.     Chiniquy  vs.  P.,  78 — 570; 

Failure  of  clerk  to  extend  road  tax  in  separate  columns  on  collector's  book 
does  not  render  tax  invalid.     Thatcher  vs.  People,  79' — 597. 

Collection  of  tax  on  exempt  property  enjoined.  But  not  of  tax  on  aggregate 
valuation,  because  exempted  property  included,  as  that  mere  irregularity. 
Huck  vs.  C.  and  A.  R.  Co.,  86-3-52. 

Errors  and  informalities  in  proceedings,  not  affecting  substantial  justice,  are 
cured  hereby,  and  do  not  invalidate  levy  or  assessment.  Edwards  vs.  P., 
88—340;   St.  Louis,  etc.,  E.   Co.  vs.  Surrell,  88—535. 

Where  name  was  Jacques  Bros.  &  Co.  and  assessed  as  C.  M.  Jacques  &  Co.,  the 
mistake  will  not  vitiate  tax.     Lyle  vs.  Jacques,   101 — 644. 

It  is  an  immaterial  informality  that  the  local  assessor,  assessing  railway  prop- 
erty which  corpoi-ation  has  omitted  to  list,  lists  it  upon  his  general  assess- 
ment roll,  instead  of  upon  blanks  furnished  by  county  clerk.  Wabash, 
etc.,   R.    Co.   vs.   Johnson,    108 — 11. 

The  fact  that  varioius  taxes  against  a  railroad  company  were  calculated  upon 
the  aggregate  value  of  "railroad  track."  and  "rolling  stock"  is  a  mere 
irregularity,  not  affecting  the  substantial  justice  of  the  taxes  or  increasing 
their  amount,  and  does  not  vitiate  the  assessment.  Cairo,  etc.,  E.  Co. 
vs.  Mathews,  152—153    (1894). 

While  an  ordinance  levying  a  tax  should  state  in  express  terms  the  purposes 
for  which  appropriations  are  made,  yet  it  was  sufficient  if  the  tax  levy 


139 

ordinance  referred  to  the  appropriation  ordinance  for  the  objects  and 
purposes  of  the  tax.  Spring  Valley  Coal  Co.  vs.  P.,  157 — 543  (1895); 
K.   R.  Co.  vs.  People,  218—163. 

Objection  which  does  not  go  to  substantial  justice  of  the  tax  cannot  be 
availed  of  on  application  for  judgment,  as  where  the  town  auditors  did 
not  certify  the  claims  allowed  against  the  town  to  the  town  clerk  until 
after  time  at  which  he  was  required  to  certify  them  to  the  county  clerk. 
R.  Co.  vs.  P.,  190—26. 

Equity  will  not  restrain  collection  of  tax  merely  because  of  assessment  of 
corporate  property  under  slightly  erroneous  name,  as  where  A.  Booth  & 
Co.,  was  the  correct  name  and  the  book  showed  A.  Booth  Packing  Company, 
and  before  the  board  of  review,  the  owner  of  name  treated  the  incorrect 
name  as  its  name.     Booth  &  Co.  vs.  Raymond,  191 — 355. 

Failure  to  specifically  designate  the  personal  property  constituting  the  assess- 
ment did  not  vitiate  the  assessment.     King  vs.  P.,  193 — 533. 

The  mere  fact  that  it  was  not  shown  that  the  certificate  of  levy  of  the  highway 
commissioners  was  handed  to  the  supervisor  five  days  before  the  meeting, 
does  not  invalidate  the  tax;  nor  docs  the  fact  that  it  was  presented  to  the 
board  by  the  county  clerk  instead  of  the  supervisor,  so  long  as  the  tax 
was  extended  by  authority  of  the  board.  People  vs.  R.  R.  Co.,  214 — 190; 
People  vs.  R.  Co.,  256-280. 

Stating  .the  name  "The  Board  of  West  Park  Commissioners"  instead  of 
"The  Board  of  West  Chicago  Park  Commissioners,"  is  cured  hereunder. 
Cummings  vs.  People,  213 — 443. 

Such  judgment  cannot  be  collaterally  impeached  for  mere  matters  of  form. 
Chestnut  vs.  Marsh,  12 — 173. 

Variance  of  a  quarter  of  a  cent  in  amount  of  judgment  named  in  deed  from 
that  of  record  of  judgment  will  not  vitiate.  Jackson  vs.  Cummings, 
15—449. 

Ownership  is  admitted  in  a  proceeding  for  judgment  for  delinquent  town,  road 
and  bridge,  and  citj'  taxes,  where  the  State  and  county  taxes  on  the  same 
property  had  been  paid  by  the  same  tax-payer.     Ellis  vs.  People,  199 — 548. 

A  judgment  for  a  delinquent  special  assessment  is  not  invalidated  because  of 
an  evident  mistake  in  the  published  list,  where  the  land  owner  is  not 
misled,  and  the  warrant  was  correctly  described.  Young  vs.  P.,  155 — 247 
(1895). 

If  paper  transmitted  by  town  clerk  to  county  clerk  purports  to  be  a  copy  of 
original  certificate  of  highway  commissioners  the  county  clerk  may  extend 
the  tax  even  though  copy  is  irregular  or  informal.  People  vs.  Co.,  248 — 3G; 
People  v.s.  Patten,  287 — 392. 

Failure  of  proper  canvassing  board  to  canvas  return  of  hard  roads  election 
in  not  fatal  to  tax  where  there  is  no  question  but  vote  was  in  favor  of 
tax.    People  vs.  Green,  265 — 39. 

Amendments  are  allowed  with  greater  liberality  and  may  properly  be  allowed 
where  there  has  been  an  attempt  to  comply  with  the  law  and  the  attempt 
is  incfTectivc  on  account  of  sonu!  informality  or  clerical  error,  but  they 
cannot  be  allowed  where  they  add  matter  which  is  essential  as  a  basis  for 
the  levy  of  the  tax.     iN-ojile  vs.  R.  Co.,  260 — 624. 

Where  levy  for  county  purpo.HCH  is  invalid  because  it  docs  not  coinidy  with 
re(|nircini'iits  as  to  stating  several   purposes  foi'  uliicli   aiiiniint    were  levied 


140 

it  is  not  aided  by  fact  board  at  rogular  meeting  in  Juno  adopted  a  reso- 
lution amending  levy  by  amplifying  tlio  insufficient  descriptions  of  such 
items.    Teoplc  vs.  E.  Co.,  261—70. 

The  extension  of  a  tax  upon  a  certificate  of  levy  made  after  first  Tuesday  in 
September  as  required  by  Eoads  and  Bridges  Law  of  1913  is  invalid  and 
such  certificate  cannot  be  considered  as  an  amendment  of  a  previous 
certificate  made  in  compliance  with  sections  13  and  14  of  Roads  and  Bridges 
law  as  it  existed  prior  to  the  new  law  of  1913.  People  vs.  R.  Co., 
269—513. 

Allowance  of  amendment  to  objections  and  leave  to  file  additional  objections 
are  within  discretion  of  county,  and  its  action  in  that  regard  will  not  be 
reviewed  unless  there  is  an  abuse  of  discretion.    People  vs.  Huey,  277 — 561. 

Report  of  special  assessment  collector  required  to  be  made  before  April  1st  by 
sec.  65  of  Local  Improvement  act  may  be  amended  on  collector's  applica- 
tion for  judgment,  notwithstanding  made  after  April  1.  People  vs. 
Moench  Estate,  277—121. 

The  right  of  highway  commissioners  or  county  board  to  amend  their  records 
does  not  depend  on  section  191.     People  vs.  R.  Co.,  271 — 195;   People  vs. 
Ross,   272—285. 
Miscellaneous: 

But  proceedings  prior  to  judgment  not  invalidated  by  failure  of  judgment  to 
find  sums   due.     Chickering  vs.  Faile,  38 — 342. 

Where  tax  judgment  record  book  shows  that  county  judge  was  present,  that 
judicial  business  was  done,  adjournment  and  reassembly  of  court,  and  that 
record  of  its  proceedings  was  kept,  it  is  enough  although  formal  pracita  or 
convening  order  is  absent.     Neff  vs.  Smyth,  111 — 100. 
Amendments  which  may  be  made: 

Certificate  of  levy  is  amenable.     Keokuk  Bridge  Co.  vs.  P.,  161 — 144. 

An  amendment  of  the  certificate  of  levy  may  be  made,  where  the  levy  was 
valid  for  the  purpose  authorized  by  law  and  in  substantial  compliance 
with  the  law,  but  defective  in  matters  of  form.  People  vs.  R.  R.  Co., 
242—515. 

The  County  Court  should  permit  amendment  of  objections  to  a  tax,  where 
such  amendments  contained  no  matter  which  could  have  surprised  the 
people.     Ey.  Co.  vs.  People,  214 — 471. 

This  section  permits  amendments  to  be  made  in  judicial  proceedings  for  the 
collection  of  taxes  and  under  that  the  record  of  the  highway  commissioners 
might  be  amended  to  state  the  true  action  taken  by  the  commissioners  at 
the  meeting.  It  was  also  proper  to  permit  the  certificate  levying  said  road 
tax  to  be  amended  to  correspond  with  said  record.  Ry  Co.  vs.  People, 
212—518;   People   vs.  Illinois   Cent.   R.   Co.,   271—213,   215. 

The  court  may  amend  the  record  on  oral  testimony  of  the  clerk  that  he  made 
a  mistake  in  recording  the  date  of  the  meeting.  Ry.  Co.  vs.  People, 
207—566. 

An  objection  to  a  tax  levy  may  be  amended  at  the  trial,  so  long  as  it  would 
work  no  surprise  to  the  other  party.  R.  R.  Co.  vs.  Peiople,  207 — ^312; 
People   vs.   R.   Co.,  281—500. 

Where  the  record  of  the  proceedings  of  the  town  meeting  set  out  that  taxes 

•  were  levied  for  "town  purposes,"  and  as  a  matter  of  fact  the  proceedings 

set   out   definitely   the  particular  purposes,  the   record   may  be   amended 


141 

upon   parol  proof,   but   such   proof  must   be    clear.     Ey.    Co.    vs.   People, 

206—565. 
It  is  proper  to  amend  a  certificate   of  tax  levy,  making  it  conform  to  -n-liat 

actually  took  place  at  the  board  meeting.     Ey.  Co.  vs.  People,  201 — 351; 

People  vs.  R.  Co.,  271—215. 
Return  of  collector  as  to  delinquent  taxes  may  be  amended  to  show  cause  of 

failure  to  collect  personal  taxes.     Shelbyville  Water  Co.  vs.  P.,  140 — 545 

(1892). 
Minutes  of  town  meeting  are  amendable.     R.  Co.  vs.  P.,  174 — 84. 
It  is  proper  to  add  file-mark  of  clerk  upon  published  delinquent  list,  where  it 

is  absent,  if  it  appears  that  book  containing  the  list  was  delivered  to  the 

clerk  of  the  county  court  within  the  time  required  by  law.     McChesney  vs. 

P.,  178—544. 
Published   certificate   to    delinquent   list   is   amendable,   while   application   for 

judgment  is  still  pending.     McChesney  vs.  P.,  178 — 544. 
Amendment  of  its  records  by  a  county  board  nunc  pro  tunc  so  as  to  supply 

omitted   entry  of  actual  levy   of   road  tax,  the   amendment  being  before 

the  delivery  of  the  tax  books,  does  not  invalidate  such  tax,  the  informality 

being  cured  by  this  section.     O.  and  M.  R.  Co.  vs.  P.,  119 — 207. 
Where  the  complainant's  property  was  the  N.  l^  of  S.  %  of  S.  W.  %  and  the 

assessment  was  of  N.  V^  of  S.  %  of  S.  W.  %,  a  certain  amount,  and  also 

the  S.   1/4   of  S.   W.   Vi,  the  same  amount;  being  an  enor  in  the  latter 

description  an  amendment  of  description  in  assessment  held  proper,  under 

statute.     Waich   vs.   P.,  79 — 521. 
Description  by  which  property  is  assessed  is  amendable.     Keokuk  Bridge  Co. 

vs.  P.,  161—141. 
Parol  evidence  is  competent  upon  application  for  judgment  to  aid  publisher's 

certificate.     McChesney  vs.  P.,  178 — 545. 
Amendments   may   be   made   where   mere   clerical   errors.      Lehmer   vs.   Miller, 

80—601. 
Where  agreement  between  parties  was  that  judgment  be  entered  for  two-thirds 

of  amount  of  taxes  for  certain  years  and  for  some  reason  it  was  not  so 

entered,  judgment  may  be  amended  at  subsequent  term  nunc  pro  tunc,  so 

as  to  show  what  was  done.     P.  vs.  Quick,  92 — 580. 
Amendment  after  tenn  must  be  upon  something  in  the  record  to   amend  by. 

Filling  blanks  for  amounts  in  record  of  judgment  for  taxes  not  permissible 

after  term.     Frew  vs.  Danforth,  126—242. 
If   bonds   of  a   town   have   been   allowed   and   a   valid   levy   made   to   pay   tho 

same,  but  certificate  of  town  clerk  erroneously  states  as  its  basis  action 

of  electors  at  town  meeting  instead  of  certificate   of  board  of  auditors, 

such  certificate  may  be  amended  to  show  facts.     People  vs.  R.  Co.,  248 — 

126,  129. 
Error  in  certificate  as  to  date  of  meeting  of  liigliway  commissioners  may  be 

cured   Ity  amendment.     People  vs.   Wabash  R.   Co.,  265 — 588. 
Xo  amendment  can  be  allowed  under  section  which  would  amount  to  levying  a 

tax  in   the  first  instance,  and   in  a  drainage  proceeding  the  court  cannot 
aniond  classification   roll  or  make   a  classification  if  no  classification  has 

been  made.     People  vs.  Chicago  &  I.  Trac.  Co.,  267—510. 
Certificate  of  levy  may  be  amended  to  show  the  year  from  which  tax  is  levied. 

People  vs.  R.  Co.,  273—110. 


142 

Leave   to  amend   record   to   show   highway   comniissioiiers   held   a   meeting   on 
first  Tuesday  in   September,  at   which   the  amount   required  for  road  and 
bridges  was  determined  held  proper  where  testimony  shows  meeting  was 
held.     People  vs.  C.  &  A.  E.  Co.,  274—201). 
Record  of  highway   commissioners  may  be   amended   by   oral   testimony,  upon 
clear  proof  of  the  fact  to  show  that  amount  of  road  tax  was  determined. 
People  vs.  IlUnois  C.  E.  Co.,  271—213. 
Copy    of   special    assessment   roll    attached   to    collector's    warrant    cannot    be 
amended   to   correspond   with    original   roll   by    supplying   words   "dollars 
and   cents"   at   head   of   columns   and   inserting   dollar   sign   and   decimal 
point  in  their  proper  place.     People  vs.  Brown,  261 — 73. 
The  delinquent  road  list  not  sworn  to  as  required  by  sec.   110   of  Eoads  and 
Bridges  act  cannot  be  amended  on  application  for  judgment.     People  vs. 
Chicago  &  111.  Midland  E.  Co.,  260—624. 
Irregularities  which  could  not  he  cured: 
Amendment  cannot  be  made  by  virtue  of  section  above  where  there  is  nothing 
upon  which  to  base  it.     Where  the  city  collector  did  not  have  warrants 
certified  by  city  clerk,  there  was   nothing  on  which   to  base   amendment, 
as  no  warrant.     Craig  vs.  P.,  193 — '202. 
Commissioners    of   highways    can    only   act    in    the    manner    and    at    the    time 
specified  by  the  statute,  and  their  acts  performed  at  any  other  time  are 
invalid;  but  if  they  meet  they  may  lawfully  adjourn  a  meeting  held  on  a 
proper  day.    Ey.  Co.  vs.  People,  201 — 351. 
Under  Sec.  119  of  Eoad  and  Bridge  act,  the  certificate  is  not  required  to  state 
the  amount  for  each  purpose.     But  the  town  levy  must  do  so,  and  failure 
so  to  do  is  not  cured  'by  amendment   as  the   defect  hereftn  is  more   than 
formal.     E.  E.  Co.  vs.  People,  213—174. 
Application  of  section  above  does  not  render  proceeding  valid  which  was  void 
ab  initio.     Holding  a  meeting  of  highway  commissioners  nearly  a  month 
earlier  than  provided  by  law  (Sec.  13,  Chap.  121)  is  a  defect  not  cured  by 
this  section.     E.  Co.  vs.  P.,  193—598. 
Where  certain  property  was  used  at  least  in  part,  for  right  of  way  purposes 
and   was   returned  by   owner   as   "railroad   track"   and   assessed   by   the 
State  Board  of  Equalization,  and  was  also  assessed  for  that  year  by  the 
local  assessor,  and  on  the  latter  taxes  application  for  judgment  made  by 
the  local   assessor,   the   County   Court   cannot   apportion   the   taxes   of   the 
local  assessor 's  assessment  by  deducting  from  the  assessment  made  by  him 
the  proportion  of  the  property  which  it  deemed  was  assessable  as  "rail- 
road track ' '  as  that  is  the  assessor  's  duty.     Wabash  E.  E.  Co.  vs.  People, 
196—606. 
This  section  does  not  dispense  with  the   necessity  of  the  levy  of  the  tax  by 
the   municipality   authorized   by   law   to   levy   the    same,   and   it   does   not 
authorize,  as  corrections  and  amendments,   such  acts  as  would  vitalize  a 
levy  void  ab  initio.     P.  vs.  Smith,  149—549   (1894). 
The  certificate  not  filed  as  required  by  Sec.   122,  supra,  is  not  cured  hereby. 

Gage  vs.  Nichols,  135—128   (1890). 
If  land  is  misdescribed  in  delinquent  list  and  notice  of  application  for  judg- 
ment, court  has  no  jurisdiction  to  render  judgment  against  land  even  on 
personal  appearance  of  owner.     P.  vs.  Dragstran,  100 — 286. 


143 

Appearance  aud  dcfeuse  by  land-owner  does  not  make  proceeding  in  personam, 
and  no  personal  judgment  can  be  rendered  though  appearance  waives 
defects  in  notice  of  application.     P.   vs.   Dragstran,  100 — 286. 

A  judgment  of  land  for  non-payment  of  taxes,  in  which  only  figures  are  used 
to  designate  the  amount,  and  with  no  dollar  mark  or  other  definite  means 
of  determining  whether  the  figure  stand  for  dollars,  cents  or  mills,  is  void. 
Potvin  vs.  Oades,  45 — 366. 

This  does  not  go  to  extent  of  allowing  court  to  levy  tax  where  none  was 
levied  by  the  proper  officers.     Holland  vs.  P.,  189 — 351. 

Failure  of  town  clerk  to  transmit  to  county  clerk  anything  purporting  to  be 
a  copy  of  certificate  of  levy  is  not  a  mere  irregularity  or  omission  but  is 
fatal.     People  vs.  E.  Co.,  248—36. 

Failure  to  comply  with  statutoiy  regulation  in   levy  of  a  tax  is  not  a  mere 
iiTeguIarity    but    a    fatal    omission    which    vitiates    the    tax.      People    vs. 
McElroy,  248—574,  577. 
In  General: 
A.     How  far  overvalTiation  is  a  defence  to  judgment: 

A  voluntary  list  of  property  returned  by  a  tax-jjayer  will  not  be  corrected  on 
his  application  in  the  absence  of  fraud,  accident  or  mistake.  Dennison  vs. 
County  Commissioners,  153 — 516  (1894);  People  vs.  Illinois  C.  E.  Co., 
273—220,   260. 

Overvaluation  of  property  by  assessor  whore  not  fraudulent  will  not  be  recti- 
fied on  application  for  judgment  against  the  property.  Spring  Valley  Coal 
Co.  vs.  P.,  157—543  (1895). 

Mere  over-valuation  does  not,  in  itself  establish  fraud  in  assessment.  Keokuk 
Bridge  Co.  vs.  P.,  176 — 268;  P.  vs.  Banking  Ass'n,  245 — 522;  Bank  vs. 
Holmes,  246—362;  Sanitary  Dist.  vs.  Gifford,  257—424;  P.  vs.  Ey  Co., 
286—576. 

Value  of  bridge  is  not  conclusively  determined  by  original  cost,  or  by  opinions 
as  to  what  it  would  cost  to  construct  it  at  time  of  assessment.  Assessor 
need  not  employ  bridge  experts  for  the  purpose  of  ascertaining  value  of 
bridge.  Information  may  be  sought  by  assessor  from  any  person  or  persons 
before  passing  judgment  upon  question  of  value.  Experts  need  not  be 
cmploj'ed  by  assessors  to  determine  value  of  property  subject  to  assess- 
ment. "There  is  no  authority  in  the  County  Court  upon  application  of 
judgment,  to  either  grant  relief  or  refuse  judgment  unless  it  was  made 
apparent  that  there  was  fraiid  in  tlie  making  of  the  assessment.  Keokuk 
Bridge  Co.  vs.  P.,  161-514. 

On  application  for  judgment  against  projterty  for  taxes,  a  court  cannot  review 
tlie  question  of  overvaluation  of  property,  even  though  there  was  a  mistake, 
except  only,  where  the  oflicers  who  made  and  reviewed  the  assessments, 
were  actuated  by  wrongful  or  malicious  motives,  so  as  to  result  in  fraud. 
People  vs.  Bourne,  242—61;  Sanitary  Dist.  vs.  GilTord,  257 — 424,  430; 
People  vs.  E.  Co.,  286—576. 

As.sessment  though  unequal  as  compared   with   that   imposed  upon  other  prop- 
erty owners,  is  binding  in   absence   of  fraud.      Keokuk    Bridge  Co.   vs.  P., 
161-514. 
Uli'gnlity  of  tax  in  entirety,  if  sustained,  will  defeat  application  for  judgment. 

Fraud  must  be  actually  proved.     (Element  vs.  P.,  177 — 145. 
Variance    between    delinquent    list    and    advertisement,   consisting    in    the   one 
gi\ing  name  of  owner  as  "Chesney,"  and  the  other  giving  such  name  as 


144 

"A.  B.  McChcsney, "  is  fatal,  if  properly  availed  of,  where  the  collector 
knows  the  name  of  the  owner  as  that  would  amount  to  fraud.  McChesney 
vs.  P.,  178—546. 

To  avoid  tax  for  overvaluation  it  must  have  been  fraudulent,  and  fraud  is 
never  presumed.     Spring  Valley  Coal  Co.  vs.  P.,  157 — 543   (1895). 

Denial  by  collector  of  right  to  inspect  record,  does  not  defeat  application  for 
judgment  of  sale;  must  show  fraudulent  overvaluation.  McChesney  vs. 
P.,  178—548. 

A  tax-payer  is  not  excused  from  taxes,  because  too  much  was  levied  and  the 
commissioners  already  have  more  than  is  needed.  Ry.  Co.  vs.  People, 
214—302. 

Courts  have  no  power  to  revise  assessment  made  by  assessor,  merely  because 
of  difference  of  opinion  as  to  reasonableness  of  valuation  placed  upon 
property.     Keokuk  Bridge  Co.  vs.  P.,  161 — 140. 

The  omission  to  assess  others  liable  to  taxation,  or  to  assess  portions  of  their 
property,  or  the  assessment  of  the  property  of  others  at  less  than  its  fair 
cash  value,  while  it  may  cause  the  tax-payers  w'hose  property  is  assessed 
at  its  fair  cash  value  to  bear  an  undue  portion  of  the  public  burden,  will 
not  affect  the  validity  of  the  tax.  In  absence  of  fraud,  courts  are  power- 
less to  change  valuation.  P.  vs.  Lots  in  Ashley,  122 — ^297;  Pirst  Nat'l 
Bank  vs.  Holmes,  246—362,  369. 

Courts  have  no  power  to  revalue  property  for  taxation.  Union  Trust  Co.  vs. 
Weber,  96—346;  Spencer  vs.  P.,  68—510;  People  vs.  White  &  Co.,  286—259. 

Omission  to  assess  others,  no  ground  for  denying  application,  in  absence  of 
fraud.     Spencer  vs.  P.,  68 — 510. 

B.  Pact  that  all  revenue  needed  liad  been  raised  how  far  a  defense: 

A  tax-payer  has  no  standing  to  bring  mandamus  to  raise  taxes  where  the  effect 
would  be  only  to  place  certain  municipal  departments  in  receipt  of  more 
needed  funds,  but  operates  rather  to  the  relator 's  detriment  than  other- 
wise.    People  vs.  Olson,  215 — 620. 

While  where  a  tax  has  been  legally  assessed  but  received  and  used  by  the 
wrong  parties,  the  property  is  excused  from  further  levy,  an  objecting 
tax-payer  is  not  relieved  because  the  county  has  already  collected  more 
than  it  could  under  the  legal  rate.     Ey.  Co.  vs.  People,   212 — 546. 

The  mere  fact  that  as  much  money  as  could  be  collected  under  the  legal  rate 
had  been  raised  because  numerous  tax-payers  paid  without  protest  an 
illegal  tax  does  not  excuse  another  from  payment  of  taxes  legally  assessed. 
Ry.  Co.  vs.  People,  212—518. 

The  county  clerk  may  extend  the  city  taxes  at  a  greater  rate  than  is  required 
to  produce  the  exact  amount  required,  so  long  as  he  remains  within  the 
2  per  cent  limit.     R.  R.  Co.  vs.  People,  200' — 541. 

The  mere  fact  report  of  finance  committee  of  county  board  shows  a  balance 
of  more  than  $56,000  in  county  treasuiy  on  Sept.  1,  does  not  show  that 
the  county  board's  levy  of  taxes  in  the  amount  of  $51,000  to  meet  the 
expenses  of  county  for  ensuing  year  is  invalid.     People  vs.  R.  Co.,  261 — 33. 

C.  Misdescription  of  land  as  a  defense  to  judgment: 

The  description  of  property  for  purpose  of  taxation  must  be  sufficiently  definite, 
so  as  to  give  the  owner  information  of  the  claim  mad©  against  his  prop- 
erty, and  in  case  of  sale  to  inform  the  public  what  land  is  offered  for  sale 
and  to  enable  the  purchaser  to  obtain  a  sufficient  conveyance.    Thus  where 


145 

a  competent  surveyor  would  have  no  difficulty  in  locating  and  identifying 
the  property  from  it,  or  it  is  such  as  the  parties  adopted  in  their  convey- 
ance, it  is  all  right.     Koelling  vs.  People,  196 — 353. 

Any  description  by  which  property  can  be  identified  by  a  competent  surveyor 
with  reasonable  certainty,  either  with  or  without  the  aid  of  extrinsic 
evidence,  is  sufficient  to  sustain  a  tax  levy.  Where  the  complaining  tax- 
payer objects  to  the  description,  but  described  the  premises  the  same  in 
his  petition  to  the  board,  he  voluntarily  acknowledged  the  plats  according 
to  which  such  description  was  made.    Otis  vs.  People,  196 — 542. 

In  a  suit  for  taxes  due  on  forfeited  property — where  the  delinquent  list  pro- 
duced in  evidence  showed  that  "95  ft.  N.  &  S.  by  150  ft.  E.  &  W.,  S.  E. 
corner  S.  %,  Block  8,"  was  assessed  to  one  Lanning  and  immediately 
following  was,  "Balance  of  S.  %  Block  8,"  assessed  to  Thos.  Ward,  this 
was  sufficient  description  of  property  for  which  Ward  assessed,  when  taken 
in  connection  with  the  Lanning  assessment.  Greenwood  vs.  La  Salle, 
137—225. 

Any  description  by  which  the  property  my  be  identified  by  a  competent  sur- 
veyor, with  reasonable  certainty,  either  with  or  without  the  aid  of  intrinsic 
evidence,  will  be  sufficient.  Law  vs.  People,  80 — 268;  Fowler  vs.  P.,  93 — 
116;  Vennum  vs.  P.,  188 — 160;  People  vs.  Brown,  261 — 73;  People  vs. 
Wabash  K.  Co.,  267—30;  People  vs.  E.  Co.,  278—25,  29. 

Where  the  description  of  the  delinquent  lands  was  "Part  lots  1  and  2  and  lot 
10,  section  16,  township  3,  south,  range  11,  west,"  this  was  insufficient, 
and  a  judgment  rendered  against  property  of  that  description  was  void. 
P.  vs.  Rickert,  159—496. 

Description  of  two  tracts  of  land,  one  reading  "on  a  part  of  the  S.  E.  quarter 
of  S.  E.  quarter  of  sec.  3,  tp.  9  south,  range  6  east,  19.05  acres  and  thie 
other  reading,  "on  a  pt.  west  pt.  S.  E.  K  E.  and  N.  W.  N.  E.  sec.  10  tp.  9 
south,  range  6  east,"  in  a  certain  county  is  too  uncertain  to  sustain  tax 
levy.     People  vs.  E.  Co.,  252—395. 

Where  railroad  property  is  described  merely  as  "Chicago,  Burlington  & 
Quincy  Eailroad  Company — Eailroad  tracks  composed  of  the  right  of  way 
main  track  and  second  main  track  and  turn-out  and  the  stations  and 
improvements  of  said  railway  company  on  such  right  of  way,"  court  is 
without  jurisdiction  to  render  judgment  against  railroad  property  where 
no  amoiidnioiLt   of  description   was   made.     People  vs.  E.   Co.,  256 — 353. 

D.  Double  assessment  as  a  defense: 

Objection  to  tax  upon  assessment  by  local  assessor  should  be  sustained  when 
it  is  shown  same  property  is  right  of  way  of  railroad  company  which  has 
paid  taxes  thereon  extended  on  assessment  by  State  Board  of  Equalization. 
People   v.'^.   Wi^trins  Ferry  Co.,  257—452. 

E.  Federal  control  of  railroads  as  a  defense: 

The  fact  that  railroads  are  operated  and  controlled  by  act  of  Congress  of 
March  21,  1918,  and  president's  proclamation  thereunder  is  not  defense 
against  payment  of  local  taxes  on  the  property.  P.  Vs.  Bridge  Co., 
287—246. 

F.  Unclassified: 

'I'he  general  .Aft  of  1872  works  repeal  of  all  prior  conflicting  laws,  whether 
general  law.s  or  special  charters  of  cities.     Andrews  vs.  P.,  75 — 605. 


J  46 

Where  the  county  board  in  the  name  of  the  people  obtains  a  personal  judgment 
against  a  tax-payer  and  sells  his  real  estate  under  that  (Sec.  230),  and  a 
private  person  buys  it,  on  finding  that  he  has  thereby  acquired  no  title 
he  cannot  by  having  such  sot  aside  be  subrogated  to  the  right  of  the 
State  to  proceed  in  rem.  State  may  proceed  in  personam  and  in  rem  at 
the  same  time;  but  when  the  taxes  arc  once  paid  by  whatsoever  means, 
the  proceeding  in  rem  is  not  available  for  the  purpose  of  enforcing  the 
rights  of  third  parties.     P.   vs.   Winter,  116 — 211. 

Appeals.]      Section  192.     Appeals  from  the  judgment  of  the 
court  maj''  be  taken  during  the  same  term  to  the  supreme  court  on 
the  party  praying  an  appeal  executing  a  bond  to  the  People  of  the 
State  of  Illinois,  with  two  or  more  sureties  to  be  approved  by  the 
court,  in  some  reasonable  amount  to  be  fixed  by  the  court,  condi- 
tioned that  the  appellant  will  prosecute  his  said  appeal  with  effect, 
and  will  pay  the  amount  of  any  tax  assessment,  and  cost  which  may 
finally  be  adjudged  against  the  real  estate  involved  in  the  appeal  by 
any  court  having  jurisdiciton  of  the  cause.    But  no  appeal  shall  be 
allowed  from  any  judgment  for  the  sale  of  lands  or  lots  for  taxes, 
nor  shall  any  writ  of  error  to  reverse  such  judgment  operate  as  a 
supersedeas  unless  the  party  praying  such  appeal  or  desiring  such  a 
writ  of  error,  shall  before  taking  such  appeal  or  suing  out  such  writ 
of  error,  deposit  with  the  county  collector  an  amount  of  money  equal 
to  the  amount  of  the  judgment  and  costs.    If  in  case  of  an  appeal, 
or  suing  out  of  a  writ  of  error,  the  judgment  shall  be  affirmed  in 
whole  or  in  part,  the  supreme  court  shall  enter  judgment  for  the 
amount  of  the  taxes  with  damages,  not  to  exceed  ten  per  cent.,  and 
order  that  the  amount  deposited  with  the  collector,  as  aforesaid,  or 
so  much  thereof  as  may  be  necessary,  shall  be  credited  upon  the 
judgment  so  rendered,  and  execution  shall  issue  for  the  balance  of 
said  judgment,  damages  and  costs.    The  clerks  of  the  supreme  court 
shall  transmit  to  said  county  collector,  a  certified  copy  of  the  order 
of  affirmance,  and  it  shall  be  the  duty  of  the  collector,  upon  re- 
ceiving the  same,  to  apply  so  much  of  the  amount  deposited  with 
him,  as  aforesaid,  as  shall  be  necessary  to  satisfy  the  amount  of  the 
judgment  of  the  supreme  court,  and  to  account  for  the  same  as  col- 
lected taxes.     If  the  judgment  of  the   county  court  shall  be  re- 
versed and  the  cause  remanded  for  a  rehearing,  and  if  upon  the 
rehearing,  judgment  shall  be  rendered  for  the   sale   of  the  land 
or  lots  for  taxes,  or  any  part  thereof,  and  such  judgment  be  not 
thereon,  as  herein  provided,  the  clerk  of  the  county  court  shall  certify 
to  the  county  collector  the  amount  of  such  judgment,  and  thereupon 
it  shall  be  the  duty  of  the  county  collector  to  certify  to  the  county 
clerk  the  amount  deposited  with  him,  as  aforesaid,  and  the  county 


147 

clerk  shall  credit  the  said  judgment  Avith  the  amount  of  such  deposit, 
Of  so  much  thereof  as  will  satisfy  the  judgmeut,  and  the  county  col- 
lector shall  be  chargeable  with,  and  accountable  for,  the  amount  so 
credited,  as  collected  taxes.  Noting  herein  contained  shall  be  con- 
strued as  requiring  an  additional  deposit  in  case  of  more  than  one 
appeal  or  writ  of  error  being  prosecuted  in  said  proceedings.  If, 
upon  a  tinal  hearing,  judgment  shall  be  refused  for  the  sale  of  lands 
or  lots  for  the  taxes,  or  any  part  thereof,  the  collector  shall  pay  over 
to  the  party  who  shall  have  made  said  deposit,  or  his  legally  author- 
ized agent  or  representatives,  the  amount  of  the  deposit,  or  so  much 
thereof  as  shall  remain  after  the  satisfaction  of  the  judgment  against 
the  premises  in  respect  of  which  such  deposit  shall  have  been  made. 
[As  amended  by  act  approved  May  25,  1877.  In  force  July  1,  1877. 
L.  1877,  p.  174.] 

Under  Sec.  192  of  Eoveuue  law  of  1872  as  amended  by  Act  of  1873 — Appeals 
were  given  to  Circuit  Court.    By  Sec.  123  of  Act  of  1874  entitled  "County 
Courts,"  "appeals  may  be  taken"  to  Supreme  Court.     Held,  that  appeals 
could  be  taken  to  either  courts.     Fowler  vs.  Pirkins,  77 — 271. 
The  provisions  herein  which  requires  a  deposit  of  the  amount  of  judgment  and 
costs  as  a  condition  to  an  appeal  or  supersedeas  does  not  deprive  persons 
of  the  constitutional  right  of  writ  of  error,  for  while  this  would  be  true 
of  writ  of  error,  it  was  not  true  of  supersedeas.    Bryant  vs.  Peoiilc,  71 — 32; 
Andrews   vs.   Rumsey,   75 — 598. 
Amount  deposited  on  appeal  should  be  credited  on  the  judgment,  if  affirmed, 
and   execution   issue   for   balance.      Chicago,   etc.,   E.   So.   vs.  P.,   153 — 409 
(1894). 
Personal  judgment  for  costs  against  appellant  proper  on  affirming  judgment. 
Statute  does  not  authorize  costs  of  appeal  to  be  taken  out  of  land.     Dur- 
ham vs.  P.,  67 — 414. 
On  appeal  bond  to  prosecute  with  efTect  and  pay  any  judgment  for  taxes  ren- 
dered against  land,  party  liable,  though  remedy  against  land  not  exhausted. 
Mix  vs.  P.,  86—329. 
.\ny  number  of  persons  interested  may  join  in  bringing  writ  of  error  on  judg- 
ment against  land  for  taxes.     Olcott  vs.  State,  10 —  (5  Gil.),  481. 
I'arty   cannot   assign    error   on   judgment   entered   by   consent.      P.    vs.   Owners, 

108—442. 
Pantry  of  order  defaulting  defendant  is  not  linal  judgment   from   wlii.li   appeal 

lies.  Ile.sH  vs.  I'.,  84—247. 
It  will  be  presumeil,  on  appeal,  in  the  absence  of  a  bill  of  exceptions,  that 
upon  application  for  judgment  for  taxes  the  court  iiciow  heard  evidence  to 
establish  the  pr(i|>er  |iublication  of  tiie  dclinipMMit  list,  even  though  the 
printer's  certificate  in  the  rerord  doos  not  confoini  to  the  .statute.  Bass 
VH.  P.,  159—208  (1806). 
Circuit  clerk  had  uutliority  to  issue  precept  in  such  case.  Further  issue  of 
precept  by  county  cb-rk,  in  sudi  case,  was  harmless.  Frew  vs.  Taylor, 
106—159. 


148 

Under  this  section,  the  clerk  of  circuit  court  in  all  cases  of  appeal,  if  judgment 
rendered  against  any  particular  piece  of  property,  was  to  make  and  deliver 
to  the  county  clerk  a  record  of  the  lands  and  lots  against  which  judgment 
was  rendered,  substantially  as  was  provided  for  by  Sec.  194.  (Sec  Acts 
under  Sec.  194).  Record  hero  returned  held  sufficient.  Frew  vs.  Taylor, 
106—159. 

Under  old  law  appeal  bond  in  appeal  from  judgment  for  tax  levied  by  city, 
and  in  which  city  alone  is  interested,  may  be  made  payable  to  the  city. 
City   of   Nashville   vs.   Weisor,   54—245. 

On  appeal  by  People  from  an  order  sustaining  objection  to  item  of  park  tax 
for  fees  and  salaries,  appellee  cannot  by  cross-error,  question  action  of 
court  in  sustaining  objection  to  item  of  tax  for  interest  on  bonded  debt. 
People  vs.  Vogt,  262—170. 

Review  of  judgments  on  application  for  judgment  and  order  of  sale  for 
delinquent  special  assessment  is  controlled  by  this  section  and  may  be 
either  by  appeal  or  writ  of  error.  People  vs.  Chicago  Title  &  Tr,  Co., 
266-224. 

Proceedings  in  case  of  appeal.]  Section  193.  If  judgment  is 
rendered  by  any  court,  at  any  time,  against  any  lands  or  lots,  for 
any  tax  or  special  assessment,  the  county  collector  shall,  after  pub- 
lishing a  notice  for  sale,  in  compliance  with  the  requirements  of  sec- 
tion 182  of  this  chapter,  proceed  to  execute  such  judgment  by  the 
sale  of  lots  and  lands  against  which  such  judgment  has  been  ren- 
dered :  Provided,  however,  that  in  case  of  an  appeal  from  any  such 
judgment  the  collector  shall  not  sell  until  such  appeal  is  disposed  of. 
[As  amended  by  act  approved  May  29,  1879.  In  force  July  1,  1879. 
L.  1879,  p.  249.] 

After  judgment  has  been  affirmed,  when  collector  gives  notice  of  his  intended 
application  for  judgment  and  order  of  sales  for  other  delinquent  taxes  or 
assessments,  he  should  state  in  the  notice  that  lots  and  lands  alre-ady 
ordered  to  be  sold  on  judgments  previously  rendered  and  which  have 
been  affirmed  on  appeal  will  be  exposed  for  public  sale  at  the  same  time. 
People  vs.  Chicago  Title  &  Trust  Co.,  270—591. 

Appeal  taken  by  People  from  judgment  of  County  Court  suspends  all  pro- 
ceedings under  the  judgment  until  appeal  is  disposed  of.  Tax  sale  pending 
appeal  is  void.     Carne   vs.   Peacock,  114 — 347. 

Proviso  to  section  above  qualifies  that  part  thereof  which  precedes  it.  In  case 
of  appeal,  should  not  publish  notice  provided  in  Sec.  182  until  appeal 
disposed  of.     Boynton  vs.  P.,  166 — 67. 

New  notice  of  sale  is  essential  after  affii-mance  of  appeal  from  judgment  of 
sale.     Boynton  vs.  P.,  166 — 67. 

Process  for  sale.]     Section  194.    On  the  day  advertised  for  sale, 

the  county  clerk,  assisted  by  the  collector  shall  carefuly  examine 

said  list  upon  which  judgment  has  been  rendered,  and  see  that  all 

payments  have  been  properly  noted  thereon,  and  said  clerk  shall 


149 


make  a  certificate  to  be  entered  on  said  record,  following  the  order 
of  court  that  such  record  is  correct,  and  that  judgment  was  rendered 
upon  the  pioperty  therein  mentioned  for  the  taxes,  interest  and 
costs  due  thereon,  which  certificate  shall  be  attested  by  the  elevk 
under  seal  of  the  court  and  shall  be  the  process  on  which  all  real 
property  or  any  interest  therein  shall  be  sold  for  taxes,  special  as- 
sessments, interest  and  costs  due  thereon  and  may  be  substantially 
in  the  following  form: 

1^ ,  clerk  of  the  eountj'  court,  in  and  for  the  county 

of . . . '. do  hereby  certify  that  the  foregoing  is  a  true 

and  correct  record  of  the  delinquent  real  estate  in  said  county, 
against  which  judgment  and  order  of  sale  was  duly  entered  in  the 

county  court  of  said  county,  on  the day  of 

18 ,  for  the  amount  of  the  taxes,  special  assessments,  interest 

and  costs  due  severally  thereon  as  therein  set  forth,  and  that  the 
judgment  and  order  of  court  in  relation  thereto  fully  appears  on 
said  record.  [As  amended  by  act  approved  May  29,  1879.  In  force 
July  1,  1879.    L.  1879,  p.  249. 

Under  Sec.  194  of  Eevenue  Act  the  certificate  is  invalid  if  made  before  the 
day  on  which  property  advertised,  is  to  be  sold.     Should  be  made  on  the 
day  advertised  for  the  sale,  or  void.     Glos  vs.  Gleason,  209—517-520;  Glos 
vs.  Dyche,  214—417;   Glos.  vs.  Mulcahy,  210^ — 039-643;   Glos  vs.   Hanford, 
212—261;  McCraney  vs.  Glos.  222—628. 
A  certificate  of  tax  sale  made  prior  to  the  sale  is  insufficient  to  give  deed,  and 
does  not  invest  the  holder  with  ownership.    Nor  is  he  stopped  after  taking 
this  position,  to   claim   benefits   under   his  certificate.     Coombs   s.   People, 
198—586. 
Certificate  required  by  section  above,  if  not  made  on  day  property  was  adver- 
tised for  sale  will  not  support  a  tax  deed.     Kepley  vs.  Fouke,  187 — 103. 
Certificate,  required  by  section  above,  should  be  dated  as  of  day  of  sale.     Kep- 
ley vs.  Scully,  185—57. 
Presumption  is  that  certificate,  required  by  section  above,  was  made  on  day  of 

date.     Kepley  vs.  Scully,  185 — 57. 
Failure  by  clerk  to  make  and  enter  upon  record  the  certificate  on  which  real 
property  should  be  sold  for  taxes  makes  the  sale  and  -deed  invalid.    Glos  vs. 
Kundolph,  138—268   (1891). 
This  section  is  mandatory.     Clerk  must  make  and  enter  upon  record  the  cer- 
tificate required  hereby  and  in  the  form  provided.     Sale  and  certificates 
not  in  conformity  hereto  arc  void.     Ames  vs.  Sankey,  128 — 523. 
Sec.  194  as  in  force  at  this  time  provided  that  the  record  to  be  made  by  the 
county  clerk,  shall  .s|)ecify  among  other  things,  "the  total  amount  of  judg- 
ment on  each  tract  or  lot,  and  the  year  or  years  for  which  the  same  is  duo 
ill  the  same  descriptive  onler  as  said  property  may  be  set  forlli  in  tlie  judg- 
ment book."     Precept  that  in  body  does  not  show  years  for  which  taxes 
were  due,  but  which  does  show  such  years  by  the  placita  and  certificate, 
conforms  to  requirement  of  stafnt.'  Ihat  prc.-cpt  shaU  specify  years.     Neff 
vs.  Smyth,  111—100. 


150 

Tlio  .staluto  in  ioix-c  at  this  time  provided  that,  "The  clork  of  the  couuty  court 
shall,  before  the  day  of  sale,  make  a  correct  record  of  the  lands  and  town 
lots  against  which  judgment  is  rendered  in  any  suit  for  taxes  due  thereon, 
and  which  shall  set  forth  the  name  of  the  owner,  if  known,  the  description 
of  the  property,  and  the  amount  duo  in  each  tract  or  lot,  in  the  same  order 
as  said  property  may  be  set  forth  in  the  judgment  book,  and  shall  attach 
thereto  :i  correct  copy  of  the  order  of  the  court  and  his  certificate  of  the 
truth  of  such  record,  which  record  so  attested,  shall  hereafter  constitute 
the  process  on  which  all  real  property  shall  be  sold  for  taxes,  as  well  as  the 
sales  of  such  property."  Under  this  statute  precept  if  not  attested  by 
clerk's  certificate  is  void,  and  cannot  be  amended  after  sale  so  as  to  make 
sale  valid.    Eagan  vs.  Connelly,  107—458. 

Section  as  originally  enacted  made  attested  copy  of  judgment  process  for  sale. 
Bell  vs.  Johnson,  111 — 374. 

Under  former  statute,  where  judgment  contained  everything  reported  by  col- 
lector which  would  aid  sheriff  in  executing  order  of  court,  failure  to  furnish 
sheriff  with  copy  of  such  report  would  not  vitiate  sale.  Manly  vs.  Gibson, 
14—136. 

The  old  law  provided  that  it  "shall  be  the  duty  of  the  clerk,  within  5  days 
after  the  adjournment  of  said  court,  to  make  out  under  the  seal  of  said 
court,  a  copy  of  the  collector's  report,  together  with  the  order  of  the  court 
thereon,  which  shall  hereafter  constitute  the  process  on  which  all  lands 
shall  be  sold  for  taxes,  and  deliver  the  same  to  the  sheriff  of  his  county." 
Under  this  law  process  for  sale  which  does  not  recite  judgment  under 
which  it  is  issued  is  void.     Hinman  vs.  Pope,  6 — (1  Gil.),  131. 

Precepet  under  which  sheriff  sells  for  taxes  is  not  a  process  within  the  meaning 
of  the  Constitution  and  need  not  run  in  the  name  of  the  people.  Scarritt 
vs.  Chapman,  11 — 443;  Curry  vs.  Hinman,  11 — 420. 

Variance  of  process  from  judgment  cannot  be  amended  in  collateral  proceed- 
ing on  tax  title.  Where  the  record  of  a  judgment  w-as  for  taxes  for  99 
cents  and  the  precept  issued  on  the  judgment  recited  a  judgment  against 
the  8  lots  for  $1.25,  this  was  a  material  variance  being  a  difference  of  ^4 
■  of  amount  of  judgment  and  so  operated  to  exclude  the  precept.  Pitkin  vs. 
Yaw,  13—251. 

The  want  of  certificate  of  a  county  clerk  to  the  record  of  a  judgment  is  a  fatal 
defect  in  the  sale  of  land  for  taxes.     Ogden  vs.  Bemis,  125 — 105. 

New  notice  of  sale  is  essential  after  affirmance  of  appeal  from  judgment  of 
sale.     Boyntou  vs.  P.,  166—67. 

Repealed.]  Section  195.  [Repealed  by  act  approved  May  29, 
1879.    In  force  Julyl,  1879.    L.  1879,  p.  250.] 

County  clerk  to  assist  in  sale.]  Section  196.  The  county  clerk, 
in  person  or  by  deputy,  shall  attend  all  sales  of  real  estate  for  taxes, 
made  by  the  collector,  and  shall  assist  at  the  same. 

Entry  of  sale  —  Redemption.]  Section  197.  When  any  tract  or 
lot  shall  1)0  sold,  it  shall  be  the  duty  of  the  clerk  to  enter  on  the 
record  aforesaid,  the  quantity  sold  and  the  name  of  the  purchaser, 
opposite  such  tract  or  lot,  in  the  blank  columns  provided  for  that 


151 

purpose ;  and  when  any  such  propert}"  shall  be  redeemed  from  sale, 
the  clerk  shall  enter  the  name  of  the  person  redeeming,  the  date, 
the  amount  of  redemption,  in  the  proper  column. 
Certificates  of  redemption  made  by  clerk  upon  deposit   of  redemption  money 

under  this  section  are  competent  evidence  to  prove  redemption.     Bush  vs. 

Stanley,  122 — 406. 
This  requires  the  county  clerk  to  keep  a  book,  in  which  it  is  made  his  duty  to 

make  a  record  of  lauds  sold  at  a  tax  sale,  etc.     Such  record  is  competent 

and  su  flic  lent  evidence  of  facts  stated  therein.     Gage  vs.  Parker,  103 — 528. 

Repealed.]  Section  198.  [Repealed  by  act  approved  May  29, 
1879.    In  force  July  1,  1879.    L.  1879,  p.  250.] 

Forfeited  tracts  noted.]  Section  199.  All  tracts  or  lots  for- 
feited to  the  state  at  such  sale,  as  hereinafter  provided,  shall  be 
noted  on  said  record. 

Sale  and  redemption  record.]  Section  200.  Said  book  shall  be 
known  and  desi<iiiated  as  the  tax  judgment  sale,  redemption  and  for- 
feiture record,  and  be  kept  in  the  office  of  the  county  clerk.  [An 
amended  by  act  approved  May  29,  1879.  In  force  July  1,  1879.  L. 
1879,  p.  250.] 

Manner  of  conducting-  sale.  Withdrawal  of  special  assessment 
from  collection.]  Section  201.  The  collector,  in  person  or  by 
deputy,  shall  attend  at  the  courthouse  in  his  county,  on  the  day 
specified  in  the  notice  for  the  sale  of  real  estate  for  taxes,  and  then 
and  there,  between  the  hours  of  nine  o'clock  in  the  forenoon  and 
four  o'clock  in  the  afternoon,  proceed  to  offer  for  sale,  separately 
and  in  conseculive  order,  each  tract  of  land  or  town  or  city  lot 
in  said  list  on  Avhich  the  taxes,  special  assessments,  interest  or  costs 
have  not  Ix-en  i)aid.  The  sale  shall  be  continued  from  day  to  day, 
until  all  the  tracts  or  lots  in  the  delinquent  list  shall  be  sold  oi- 
offered  for  sale:  Provided,  however,  that  any  city,  village  or  town 
interested  in  the  collection  oC  any  tax  or  special  assessment,  may,  in 
default  of  bidd<'rs  for  same,  withdraw  from  collection  any  such 
special  assessmenut  levied  against  any  such  tract  of  land  or  lot  by 
the  corporate  anlhorit  ics  of  such  city,  village  or  town,  and  in  case 
of  such  withdrawal  there  shall  be  no  sale  of  such  tract  of  land  or  lot 
on  account  of  the  delinquent  special  assessment  thereon.  [As 
amended  by  act  filed  June  28,  1917.    L.  1917,  p.  658.] 

Where  a  special  delinquent  list  is  made  up,  embracing  lands  upon  which  judg- 
ment has  been  rendered  for  special  assessments  for  certain  towns,  when 
those  towns  are  reached  in  the  progress  of  the  sale,  the  act  of  the  col- 
lector in  selling  the  list  delinquent  for  special  assessments  before  selling 
the  list  for  general  taxes,  was  in  violation  of  the  statute.  Drake  vs.  Og- 
den,  128—603. 


152 

Sales  for  taxes  on  a  day  diflferent  from  that  fixed  by  law,  have  been  repeatedly 
held  by  this  court  to  be  void.    Essington  vs.  Neill,  21 — 139. 

If  snlo  was  made  after  day  fixed  by  law,  it  will  be  presumed  that  sale  was 
adjourned  under  statute  from  day  to  day  until  sale.  Mossinger  vs.  Ger- 
main, 6— (1   Gil.),  631. 

How  sold.]  Section  202.  The  person  at  such  sale  offering  to 
pay  the  amonnt  due  on  each  tract  or  lot  for  the  least  percentage 
thereon  as  penalty,  shall  be  the  purchaser  of  such  tract  or  lot :  Pro- 
vided, that  no  bid  shall  be  accepted  for  a  penalty  exceeding  six  (6) 
per  cent  of  the  amount  of  such  tax  or  special  assessment.  [As 
amended  by  act  approved  June  30,  1919.  L.  1919,  p.  764.] 
This  section  was  enacted  as  Senate  Bill  260.    House  Bill  323  covered  the  same 

subject,  providing  for  a  penalty  not  exceeding  ten  per  cent.     House  Bill 
■No.  323  was  approved  by  the  Governor,  June  30,  1919   (L.  1919,  p.   761) 

and  Senate  Bill  No.  260  was  approved  by  the  Governor  on  June  28,  1919. 

The  Attorney  General  in  an  opinion  dated  July  26,  1919  held  the  provisions 

of  Senate  Bill  No.  260  were  in  force  and  effect. 
Sees.  202  and  206  do  not  apply  to  a  sale  under  a  decree  foreclosing  a  tax  lien 

on  property  which  has  been  forfeited  to  the   State   for   non-payment   of 

taxes  for  more  than  two  years.    People  vs.  Cant,  260' — 497. 
The  amount  due  includes  the  fees  allowed  the  county  clerk  for  attending  sale 

and  issuing  certificate,  and  for  making  the  delinquent  list.     Hammond  vs. 

Carter,  155—579   (1895). 
Purchaser  at  tax  sale  of  9  millionth  part  of  lot  under  old  section  is  entitled,  on 

application  to   proper   officers,  to   have   such  fraction  listed   and   assessed 

separately,   in   order  that   he   may   pay   taxes   on    it.      Eoby   vs.    Chicago, 

48—130. 

Forfeited  to  the  state  —  Certificate  —  Sale  —  Notice.]  Section 
203.  Every  tract  or  lot  so  offered  at  public  sale,  and  not  sold  for 
want  of  bidders,  unless  it  is  released  from  sale  by  the  withdrawal 
from  collection  of  a  special  assessment  levied  thereon,  shall  be  for- 
feited to  the  State  of  Illinois:  Provided,  however,  that  whenever 
the  county  judge,  county  clerk  and  county  treasurer  shall  certify 
that  the  taxes  and  special  assessments  not  withdrawn  from  collection 
on  forfeited  lands  equal  or  exceed  the  actual  value  of  such  lands,  the 
officer  directed  by  law  to  expose  for  sale  lands  for  delinquent  taxes 
shall,  on  the  receipt  of  such  certificate,  offer  for  sale  to  the  highest 
bidder  the  tract  or  lands,  in  such  certificate  described,  after  first 
giving  ten  days'  notice  of  the  time  and  place  of  sale,  together  with 
a  description  of  the  tract  or  lands  so  to  be  offered.  And  a  certificate 
of  purchase  shall  be  issued  to  the  purchaser  at  such  sale  as  in  other 
eases  in  this  Act  provided;  and  the  county  collector  shall  receive 
credit  in  his  settlement  with  the  custodian  of  the  several  funds,  for 
which  such  tax  was  levied  for  the  amount  not  realized  by  such  sale. 
And  the  amount  received  from  any  such  sale  shall  be  paid  by  such 


153 

collector,  pro  rata,  to  the  custodian  of  the  several  funds  entitled 
thereto.  [As  amended  by  act  filed  June  28,  1917.  L.  *1917,  p.  658.] 
The  preceding  sections  do  not  make  any  provision  for  contingency  that  there 
be  no  bidders  for  any  piece  of  property,  this  is  provided  for  by  Sec.  203. 
Ziccarelli  vs.  Stuckart,  277 — 26. 
Payment  of  current  taxes  will  not  prevent  forfeiture  for  back  taxes.     Biggins 

vs.  P.,  106—270. 
Realty  is  forfeited  to  State  when,  at  any  regular  tax  sale  under  Ecvenue  Act, 
collector  shall  offer  land  for  sale,  and  it  shall  not  be  sold  for  want  of  bid- 
ders.    Biggins  vs.  P.,  106—270. 

Failure  of  collector  to  attend.]  Section  204.  If  any  collector, 
by  himself  or  deputy,  shall  fail  to  attend  any  sale  of  lands  or  lots 
advertised  according  to  the  provisions  of  this  act,  and  make  sale 
thereof  as  required  by  law,  he  shall  be  liable  to  pay  the  amount  of 
taxes,  special  assessments  and  costs  due  upon  the  lands  or  lots  so  ad- 
vertised. Said  collector  may  afterwards  advertise  and  sell  such  de- 
linquent property  to  reimburse  himself  for  the  amount  advanced  by 
him;  but  at  no  such  sale  shall  there  be  any  property  forfeited  to  the 
state. 

Failure  of  county  clerk  to  attend.]  Section  205.  If  any  county 
clerk  shall  fail  to  attend  any  tax  sale  of  real  estate,  either  in  person 
or  by  deputy,  or  to  make  and  keep  the  record,  as  required  by  this 
act,  he  shall  forfeit  and  pay  the  sum  of  $500,  and  shall  be  liable  to 
indictment  for  such  failure,  and  upon  conviction  shall  be  removed 
from  office.  Said  sum  shall  be  sued  for  in  an  action  of  debt,  in  the 
name  of  the  People  of  the  State  of  Illinois,  and  when  recovered 
shall  be  paid  into  the  county  treasury. 

Payment  by  purchaser.]  Section  206.  The  person  purchasing 
any  tract  or  lot,  or  any  part  thereof,  shall  forthwith  pay  to  the  col- 
lector the  amount  charged  on  such  tract  or  lot,  and  on  failure  so  to 
do,  the  said  tract  or  lot  shall  be  again  offered  for  sale  in  the  same 
manner  as  if  no  such  sale  had  been  made;  and  in  no  case  shall  the 
sale  be  closed  until  payment  is  made,  or  the  tract  or  lot  again 
offered  for  sale. 

Section  does  not  apply  to  a  sale  under  a  decree  foreclo.sing  a  tax  lieu  on  prop- 
erty which  has  been  forfeited  to  the  State  for  non-payment  of  taxes  for 
more  than  two  years.    People  vs.  Cant,  260 — 497. 
Section   is  applicable   to  proceedings   under   I-idcal    Tin[irovenu'Mt    Act.      BarlxT 
A.  P.  Co.  vs.  Chicago,  139  A.  121,  132. 

Certificate  of  purchase  —  Assignable  —  Exception.  |  Scd  ion  207. 
'I'lie  county  clei'k  shall  make  out  and  deliver  to  the  pnrciiaser  of  any 
lands  or  lots  sohl  as  aforesaid  a  certificate  of  ])ui'('hase.  to  he  count I'r- 
signed  by  the  collector,  d<'sci'il)ing  I  he  lands  or  loh;  sold  as  I  lie  same 


1S4 

was  described  in  the  delinquent  list,  date  oi'  such  sale,  the  amount  of 
taxes,  special  assessments,  interest  and  cost  for  which  the  same  was 
sold,  and  that  payment  has  been  made  therefor.  If  any  person  shall 
become  the  purchaser  of  more  than  one  tract  or  lot,  he  may  have  the 
whole  or  one  or  more  of  them  included  in  one  certificate.  Such  cer- 
tificate of  purchase  shall  be  assignable  by  endorsement  and  an  as- 
signment thereof,  shall  vest  in  the  assignee  or  his  legal  representa- 
tives, all  the  right  and  title  of  the  original  purchaser:  Provided, 
That  said  clerk  shall  include  in  such  certificate  of  purchase  not  to 
exceed  one  lot,  block,  tract  or  piece  of  land  as  listed,  assessed  and 
sold  in  one  description,  except  in  cases  where  such  lot,  block,  tract 
or  piece  of  land  is  owned  by  one  party  or  person.  [As  amended  by 
act  approved  May  13,  1903.  In  force  July  1,  1903.  L.  1903,  p.  298.] 
Sale  is  an  abandonment  of  all  back  taxes  not  included  therein.     After  tax  sale 

for  taxes  due  and  unpaid,  the  State  cannot  defeat  the  title  of  the  purchaser 

by.  a  resale  of  the  same  land  for  taxes  which  were  due  and  might  have 

been  included  in  it.     Law  vs.  P.,  116—244. 
Tax  deed  held  void,  if  based  upon  purchase  by  collector.     Under  former  law 

which  provided  that  ' '  no  collector  shall  be   either   directly   or  indirectly 

concerned  in  the  purchase  of  any  tract  of  land  or  town  lot  sold  for  taxea 

under  penalty  of  $100.00."     Ely  vs.  Brown,  183—598. 
Foim  of  certificate  applicable   to   special   assessments.     Barber   A.   P.   Co.   vs. 

Chicago,  139  A.  121,  132. 

Index  to  tax  sale  books.]  Section  208.  The  county  clerk  in 
hereby  authorized  to  make  an  index  to  tax  sale  records  in  a  book, 
when  furnished  by  the  county  —  which  index  shall  be  kept  in  the 
county  clerk's  office  as  a  public  record,  open  to  the  inspection  of  all 
persons  during  office  hours. 

Certified  copy  of  sale  lists  to  be  sent  to  auditor — In  twenty  days 
after  sale.]  Section  209.  The  county  clerk  shall,  within  twenty 
days  after  any  sale  for  taxes,  make  out  and  transmit  to  the  auditor 
a  transcript  of  sales  for  taxes,  which  shall  be  written  on  foolscap 
paper,  made  up  and  stitched  in  book  form,  suitable  for  binding.  The 
clerk  shall  certify  to  the  correctness  of  said  transcript,  under  the  seal 
of  his  office.  Said  list  shall  not  include  any  tract  or  lots  forfeited 
to  the  state  at  such  sale.  The  county  clerk,  for  failure  to  make  out, 
furnish  or  forward  said  list,  as  herein  required,  shall  forfeit  and  pay 
into  the  state  treasury  the  sum  of  $500,  to  be  recovered  in  an  action 
of  debt,  in  the  name  of  the  People  of  the  State  of  Illinois,  in  any 
court  in  this  state  having  competent  jurisdiction. 

Redemption  —  Time  of  redemption  —  Amount.]  Section  210. 
Real  property  sold  under  the  provisions  of  this  Act  may  be  redeemed 
at  any  time  before  the  expiration  of  two  years  from  date  of  sale, 


by  payment  in  legal  money  of  the  United  States  to  the  county  clerk 
of  the  proper  county,  the  amount  for  M^hich  the  same  was  sold,  to- 
gether with  the  amount  of  the  penalty  bid  at  such  sale,  if  redeemed 
at  any  time  before  the  expiration  of  six  months  from  the  day  of 
sale;  if  between  six  and  twelve  months,  the  amount  for  which  the 
same  Avas  sold  together  with  twice  the  amount  of  the  penalty  bid ; 
if  between  twelve  ^nd  eighteen  months,  the  amount  for  Avhich  the 
same  was  sold  together  with  three  times  the  amount  of  the  penalty 
bid;  if  between  eighteen  months  and  two  years,  the  amount  for 
which  the  same  was  sold  together  with  four  times  the  amount  of  the 
penalty  bid  at  said  sale.  The  person  redeeming  shall  also  pay  the 
amount  of  all  taxes  and  special  assessments  accruing  after  such  sale 
with  seven  (7)  per  cent  penalty  thereon  in  all  cases  where  the  pur- 
chaser at  the  tax  sale  or  his  assignee  shall  pay  such  subsequent  tax 
or  special  assessments  more  than  six  months  after  such  tax  sale;  and 
it  is  hereby  made  the  duty  of  the  countj^  clerk  to  include  the  amount 
of  the  subsequent  taxes  oi-  special  assessments  paid  by  the  purchaser 
or  holder  of  the  tax  certificate  in  his  certificate  of  redemption:  Pro- 
vided, however,  that  the  county  clerk  shall  not  be  required  to  include 
any  subsequent  taxes  or  special  assessments  in  his  certificate  of  re- 
demption, nor  shall  the  payment  thereof  be  a  charge  upon  the  land 
sold  for  taxes,  unless  the  purchaser,  assignee,  or  holder  of  the  tax 
certificate  of  sale  shall  have  filed  with  the  county  clerk,  before  re- 
demption, an  official,  original  or  duplicate  tax  collector's  receipt 
for  the  payment  of  such  subsequent  taxes  or  spet-ial  assessments,  and 
it  shall  be  the  duty  of  the  tax  collector  to  furnish  such  duplicate 
receipts.  If  the  real  property  of  any  minor  heir,  idiot  or  insane 
person  shall  be  sold  for  non-payment  of  taxes  or  special  assessments, 
the  same  may  be  redeemed  at  any  time  after  sale  and  before  the 
expiration  of  one  year  after  such  disability  be  removed,  upon  the 
terms  specified  in  this  section,  and  upon  the  payment  of  ten  (10) 
per  cent  per  annum,  the  amount  due  including  penalties  from  and 
after  the  expiration  of  two  years  from  the  date  of  sale,  which  re- 
demption may  be  made  by  themselves,  or  by  any  person  in  their 
behalf.  'I'enants  in  common  or  joint  tenants  shall  be  allowed  to  re- 
deem their  individual  interests  in  real  property  sold  under  the 
provisions  of  this  Act,  in  the  same  manner  and  under  the  terms 
specified  in  this  section  lof  llie  redemption  of  othei-  real  property; 
any  redempli(tn  made  shall  inure  to  the  benefit  of  the  person  liaving 
the  legal  or  e(|uitnbb>  titb;  to  the  property  rednemerl,  subject  to  the 


156 

right  of  the  person  making  the  same  to  be  reimbursed  by  the  person 
benefited.  [As  amended  by  act  approved  June  28,  1919.  L.  1919, 
p.  764.] 

Kodomption  referred  to  in  Sec.  253  means  the  redemption  contemplated  by 
See.  210.    Clark  vs.  Zaleski,  253—63, 

Where  no  redemption  is  made,  Sees.  216,  217  and  219  provide  for  proceedurc 
to  be  followed  by  purchaser  of  real  estate  at  tax  in  order  to  secure  a  tax 
title  to  the  property,     Zicearelli  vs.  Stuckart,  277 — 30. 

Where  last  day  of  the  two  years  falls  on  Sunday  it  should  be  excluded,  and 
parties  entitled  to  redemption  may  redeem  on  following  day.  Notice 
stating  that  time  for  redemption  expires  on  a  given  day,  which  falls  on 
Sunday,  is  invalid,  and  sale  thereon  is  voidable.    Gage  vs.  Davis,  129 — 236. 

Redeeming  person  must  pay  taxes  accruing  after  the  sale  as  well  as  amount  of 
sale,  interest  and  penalty.  Plea  of  redemption  should  allege  payment 
thereof.     P.  vs.  Ryan,  116—73. 

County  clerk  may  require  party  seeking  to  redeem  to  produce  receipt  or  cer- 
tificate from  collector  showing  payment  of  subsequent  taxes.  Gage  vs. 
Scales,  100—218. 

If  party  seeking  to  redeem  fails  by  paying  too  little,  through  mistake  of  clerk, 
chancery  will  relieve  him.     Gage  vs.  Scales,  100 — 218. 

Certificate  of  redemption  is  only  evidence  of  deposit  of  redemption  money  with 
clerk;  not  of  right  to  redeem,  nor  of  age  of  depositor.  Henrichsen  vs. 
Hodgen,  67—179. 

Terms  of  redemption  between  owner  and  purchaser  are  fixed  by  law  in  force  at 
date  of  sale,  and  Legislature  is  powerless  to  change  them.  The  old  Act 
provided  that  the  tender  be  in  specie;  an  Act  changing  it  to  legal  tender 
notes  is  invalid.     P.  vs.  Riggs,  56 — 483, 

Sec.  210  provides  that  any  redemption  shall  inure  to  the  benefit  of  the  owner, 
and  that  a  receipt  of  redemption  money,  or  a  return  of  the  certificate  for 
cancelation,  w'ill  constitute  a  redemption.  Redemption  by  a  stranger,  with 
color  of  authority,  will  inure  to  benefit  of  owner.  Houston  vs.  Buer, 
117—324. 

Where  redemption  is  by  one  as  agent  without  authority,  ratification  is  pre- 
sumed. Reassignment  to  tax  purchaser  by  such  agent  will  not  defeat 
redemption.     Houston  vs.  Buer,  117 — 324. 

Redemption  from  tax  sale  by  one  co-tenant  inures  for  benefit  of  all.     Redemp- 
tion of  whole,  and  acquisition  of  legal  title,  subjected  to  trust  for  co-ten- 
ants.    Lomax  vs.  Gindele,  117 — 527. 
Under  former  statutes: 

The  reason  and  spirit  of  the  statute  was  to  give  the  purchaser  not  only  double 
the  amount  he  paid  at  the  sale  for  taxes,  but  ten  per  cent,  on  all  moneys 
he  may  have  subsequently  disbursed  for  annual  taxes,  since  that  day,  com- 
puting the  same  from  the  day  when  the  sale  might  have  been  made,  in  caso> 
the  taxes  were  not  paid.  If  he  pays  no  taxes  he  can  claim  no  interest. 
Comstock  vs.  Cover,  35 — 470. 

Act  of  1839  (February  26)  required  parties  seeking  to  redeem  from  sale  during 
their  minority  to  satisfy  clerk  by  affidavit  of  their  right.  Failure  of  clerk 
to  file  affidavit  establishing  right  to  redeem  did  not  prejudice  their  rights. 
Chapin  vs.  Curtenius,  15 — 427. 


157 


Sec.  39  of  Revenue  Act  of  1839  applied  only  to  femes  covert  owning  land  in 

their  own  right.     Finch  vs.  Brown,  8 — (3  Gil.),  488. 
Receipt  for  redemption  money,  given  by  State  Treasurer  and  countersigned  by 

Auditor,  is  evidence  of  redemption.    McConnell  vs.  Greene,  8— (3  Gil.),  590. 

When  purchaser  suffers  land  to  be  sold  again.]  Section  211.  If 
any  purchaser  of  real  estate  sold  for  taxes  or  special  assessments 
shall  suffer  the  same  to  be  forfeited  to  the  State,  or  again  sold  for 
taxes  or  special  assessment,  before  the  expiration  of  the  last  day  of 
the  second  annual  sale  thereafter,  such  purchaser  shall  not  be  en- 
titled to  a  deed  for  such  real  property  until  the  expiration  of  a  like 
term  from  the  date  of  the  second  sale  or  forfeiture,  during  which 
time  the  land  shall  be  subject  to  redemption  upon  the  terms  and  con- 
ditions prescribed  in  this  act;  but  the  person  redeeming  shall  only 
be  required  to  pay  for  the  use  of  such  first  purchaser,  the  amount 
paid  by  him.  The  second  purchaser,  if  any,  shall  be  entitled  to  the 
redemption  money,  as  provided  for  in  the  preceding  section :  Pro- 
vided, however,  it  shall  not  be  necessary  for  any  municipal  corpora- 
tion which  shall  bid  in  its  o\\^l  delinquent  special  assessments,  at  any 
sale,  in  default  of  other  bidders,  to  protect  the  property  from  subse- 
quent forfeitures  or  sales,  as  above  required  in  this  section.  [As 
amended  by  Act  approved  May  29,  1879.  In  force  July  1,  1879. 
L.  1879,  p.  250.] 

This  operates  to  extend  life  of  certificate  for  added  period  holder  has  to  wait 
if  property  again  sold  for  taxes.     Netterstrom  vs.  Kemeys,  187 — 617. 

Application  of  this  section.     Ely  vs.  Brown,  183 — 600. 

Where  the  property  was  sold  in  July,  August  and  September  of  the  year  1877, 
it  was  not  sutficient  to  pay  the  penalty  on  the  last  sale,  as  sales  in  different 
months  for  taxes  and  special  assessments  on  judgments  rendered  at  same 
term  of  court,  the  sale  being  continued  from  time  to  time  through  such 
months,  treated  as  one  sale.     Gage  vs.  Parker,  103 — 528. 

Books,  etc.,  evidence.]  Section  212.  The  books  and  recoi-ds  be- 
longing to  the  office  of  county  clerk,  or  copies  thereof,  certified  by 
said  clerk,  shall  be  deemed  prima  facie  evidence  to  prove  the  sale 
of  any  land  or  lot  for  taxes  or  special  assessments,  the  redemption 
of  the  same,  or  payment  of  taxes  or  special  assessments  thereon. 

Clerk  to  pay  over  money  to  successor.]    Tiic  counly  clcik,  shall, 
at  the  expii-alion  of  his  Iciin  of  office,  pay  over  to  his  successor  in 
office  all  moneys  in  his  hands  received  for  redemption  from  sale  for 
taxes  on  real  estate.     [As  amended  by  Act  approved  May  3,  1873.] 
"Sale  and  redemption  "  book  nfTords  only  evidence  of  manner  of  sale.     Gage  va, 

Bailey,  102—11. 


.158 

Sales  in  error  —  Entry.]  Sei-tion  213.  Whenever  it  shall  be 
made  to  appear  to  the  satisl'actioii  of  the  eouiity  clerk  that  any  tract 
or  lot  was  sold,  and  that  such  tract  or  lot  was  not  subject  to  taxa- 
tion, or  ui)on  which  the  taxes  or  special  assessments  had  been  paid 
previous  to  the  sale  of  said  tract  or  lot,  or  arises  from  a  double  as- 
sessment, or  that  the  description  is  void  for  uncertainty,  he  shall 
make  an  entry  opposite  to  such  tracts  or  lots  in  the  sale  and  redemp- 
(i.)u  record  that  the  same  was  erroneously  sold,  and  such  entr-y 
shall  l)e  prima  facie  evidence  of  the  fact  therein  stated ;  and  unless 
auch  error  is  disproved  the  county  collector  shall,  on  demand  of  the 
ijiivner  of  the  certificate  of  such  sale,  refund  the  amount  paid  and 
t^incel  such  certificate  so  far  as  it  relates  to  such  tract  or  lots. 
The  collector  shall  take  credit  in  settlement  of  his  accounts  there- 
iit'ter  with  such  officers  as  he  may  be  liable  to  for  their  pro  rata 
amounts  respectively  paid  aforesaid.  [As  amended  by  Act  which  be- 
came a  law  and  in  force  June  26,  1895.    L.  1895,  p.  299.] 

The  amendment  of  1895  repeals  by  implication  provision  of  Sec.  268  providing 
for  refund  of  an  additional  one  hundred  percent.  Heydecker  vs.  Price, 
136  A.  512,  514. 

—  Purchaser  at  erroneous  sale  paid  back.]  Section  214.  When 
the  purchaser  at  such  erroneous  sale,  or  any  one  holding  under 
him,  shall  have  paid  any  tax  or  special  assessment  upon  the  prop- 
erty so  sold,  which  has  not  been  paid  by  the  owner  of  the  property, 
he  shall  have  the  right  to  recover  from  such  owner  the  amount  he 
has  so  paid,  with  ten  per  cent,  interest,  as  money  paid  for  the 
owner's  use. 

A  purchaser  at  a  tax  sale  on  property  of  a  description  which  does  not  exist 
may  recover,  from  the  owner  of  the  property  intended  to  be  conveyed,  the 
amount  he  paid,  with  10  per  cent,  interest.  Joliet  Stove  Works  vs.  Kiep, 
230—550  affirming  132A.  457. 

The  section  does  not  permit  purchaser  at  tax  sale  to  recover  from  owner  of  un- 
taxable property  taxes  which  he  paid  thereon.  Tiflft  vs.  Chicago  College 
of  Medicine,  212  A.  286. 

Effect  of  receipt  of  redemption  money.]  Section  215.  The  re- 
ceipt of  the  redemption  money  of  any  tract  of  land  or  lot,  by  any 
purchaser,  or  the  return  of  the  certificate  of  purchase  for  cancel- 
lation, shall  operate  as  a  release  of  all  the  claim  to  such  tract  or 
lot  under,  or  by  virtue  of  the  purchase. 

Tax  deeds  —  Notice.]  Section  216^  Hereafter  no  purchaser 
or  assignee  of  such  purchaser  of  any  la'nd,  town  or  city  lots  at 
any  sale  of  land,  or  lots,  for  taxes  or  special  assessments,  due 
either  to  the  State  or  county,  or  incorporated  town  or  city  within 


159 

the  same,   or  at   any   sale   for   taxes   or  levees   otherwise,   by  the 
laws  of  this  State,  shall  be  entitled  to  a  deed  for  lands  or  lots 
so  purchased,  until  the  following  conditions  have  been  complied 
with,  to  wit:     Such  purchaser,'^  or  assignee  shall  serve  or  cause 
to  be  served  ^   a   written   or  printed,   or  partly  written   or  partly 
printed  notice  '^  of  such  purchase  on  every  person  in  actual  pos- 
session or  occupancy  -   of  such  land  or  lot ;   also   upon   the   per- 
son in  whose  name  the  same  was  taxed  or  especially  assessed,-'  if 
upon  diligent  inquiry,  he  or  she  can  be  found  in  the  county,  also, 
the  owners  of  or  parties  interested  *  in  said  land  or  lot,  including 
trustees  or  mortgages  of  record,  if  they  can  upon  diligent  inquiry 
he  found  in  the  county,  at  least  three  months ''  before  the  expira- 
tion of  the  time  of  the  redemption  on  such  sale,  in  which  notice 
he  shall  state  when  he  purchased  the  land  or  lot,  in  whose  name 
taxed,  the  description''  of  the  land  or  lot  he  has  purchased;  for 
what  year  '   taxed  or  especially  assessed,*  and  when  the  time  of 
redemption  will  expire.'     If  u.o  person  is  in  possession  or  occu- 
pancy of  such  land  or  lot,  and  the  person,  in  whose  luime  the  same 
was  taxed  or  especially  assessed,  upon  diligent  inquiry  cannot  be 
found  in  the  county,  or  said  owners  of,  or  parties  interested  in  said 
land  or  lot  upon  diligent  inquiry  cannot  be  found  in  the  county,^" 
then  such  person,  or  his  assignee  shall  publish  such  notice  in  some 
newspaper  printed  and  published  in  such  county,  and  if  no  news- 
paper is  printed  in  said  county,  then  in  the  newspaper  that  is  pub- 
lished in  this  State  nearest  to  the  county  seat  of  the  county  ^^  in 
which  such  land  or  lot  is  situated,  which  notice  shall  be  inserted 
three  times,  the  first  time  not  more  than  five  months,'-  and  the 
last  time  not  less  than  three  months,  before  the  time  of  redemp- 
tion shall  expire;  Provided,  however,  that  if  the  owners  of  said  land 
or  lot,  or  said  parties  interested  therein,  cannot  be  found  in  the 
county  and  the  i)oisoii   in  aclual  occupancy  is  tenant  to,  or  is  in 
possession  under  said  owner  or  said  party  interested  therein,  then 
service  oi"  such  notice  upon  said  tenant  or  occupant  shall  be  deemed 
service  upon  said  ounci-  or  ])arty   inlereslcd:     Piuvidfd,  however, 
that  if  the  said  owners  or  parties  interested  ai-e  unknown  to  such 
purchaser  or   his  rissi^rnee.   Ihen   the  said  publication,   as  1o   them, 
may  l)e  to  tin-  unknown   owner  or  i)ai-1ies  interested  as  aforesaid: 
And,  provided,  furthei-,  that  .said  notice  of  i)ul)lication  shall  include 
not  to  exceed  one  lot,  block,  tract   or  piece   of  land  as  listed,  as- 
ses.sed  and  sold  in  (»nc  dcsciiption,  except  in  cases  where  more  than 
one  lot,  block,  tract  or  jiiccc  of  l;in<l  is  owned   by  one  piiity  oi'  i)er- 


160 

son,  in  which  case  all  the  lots,  blocks,  or  tracts  owned  by  such 
person  may  be  included  in  one  notice.  When  any  person  who,  by 
the  terms  of  this  section  is  entitled  to  be  served  with  notice  can- 
not, upon  diligent  inquiry  be  found,  the  affidavit  in  the  preced- 
ing section  provided  for  shall  set  forth  particularly  the  inquiries 
made,  of  whom  made,  and  when  and  where  made.  [As  amended 
by  act  approved  June  26,  1913.    L.  1913,  p.  519.] 

A.  In  General: 

To  carry  out  the  provisions  of  Sees.  4  and  5  of  Article  9  of  the  Constitution 
the  Legislature  has  imposed  condition,  by  See.  216  with  which  the  pur- 
chaser of  real  estate  for  delinquent  taxes  must  comply  before  he  will  be 
entitled  to  a  deed.     Clark  vs.  Zaleski,  253 — 74. 

B.  The  notice  need  not  describe  who  was  purchaser: 
Taylor  vs.  Wright,  121—455. 

1.     Such  purchaser  or  assipiee  shall  serve  or  cause  to  be  served: 

Service  must  be  by  or  for  purchaser  or  assignee  at  time  of  service.  Service  of 
notice  by  a  person  who  afterwards  became  assignee  is  not  sufficient.  Chap- 
pell  vs.  Spire,  106—472. 

Service  of  notice  may  be  made  elsewhere  than  on  premises.  Gage  vs.  Bailey, 
102—11. 

Affidavit  of  notice  of  tax  which  states  service  of  such  notice  on  A  by  handing 
the  same  to  B,  "  the  legal  agent  for  said  A, "  is  insufficient  to  show  service 
on  A,  as  must  appear  that  agent  for  that  particular  purpose.     Gage  vs. 
Waterman,  121—115. 
la.     Notice: 

Notice  required  by  section  above  is  essential  to  validity  of  deed.  Palmer  vs. 
Eiddle,  180—462;  People  vs.  Banks,  272—502. 

In  order  to  pass  title,  notice  of  sale  must  be  served  on  person  in  whose  name 
the  land  was  taxed,  if  a  resident  of  the  county,  though  color  of  title  may 
be  given  without  notice  of  sale  and  date  of  expiration  of  time  of  redemp- 
tion.    Miller  vs.  Pence,  132—149. 

The  purchaser  must,  in  order  to  entitle  him  to  a  deed  and  to  invest  the  county 
clerk  with  authority  to  execute  the  same,  show  a  strict  compliance  with 
the  conditions  set  forth  in  this  section.     Combs  vs.  Goff,  127 — 431, 

Notice  for  redemption  should  state  the  particular  facts  relied  on  as  showing  a 
compliance  with  Pars,  218,  219.     Wallahan  vs.  Ingersoll,  117—123. 

Notice  for  redemption  indispensable  prerequisite  of  deed.  Kedemption  after 
time  allowed  on  equitable  terms  in  absence  of  notice.  Gage  vs.  Bailey, 
115—646. 

Constitution  (See.  5,  Art.  9)  guaranties  that  occupants  shall  in  all  cases  be 
served  with  notice  before  period  for  redemption  expires,  and  compliance 
with  this  requirement  is  indispensable  condition  precedent  to  right  to  make 
deed.     Gage  vs.  Bailey,  100—530. 

The  requirements  of  this  section  as  amended,  though  not  in  force  at  the  time 
of  the  tax  roll,  took  effect  in  praesenti,  and  must  be  complied  with  as  a 
prerequisite  to  the  making  of  the  deed.  It  is  not  void  as  impairing  the 
obligation  of  the  contract.     Gage  vs.  Stewart,  127 — 207. 


161 

Amendatory  Act  of  May  27,  1879,  controls  sales  of  land  for  taxes  made  in  June 
of  that  year,  as  resi^ects  the  notice  to  be  given  to  the  owner  or  party  in- 
terested.    Smith  vs.  Prall,  133—308. 

Tax  deed  given  in  1864,  \i-ithout  notice  to  redeem  to  party  to  whom  lands  were 
assessed,  served  according  to  statute,  is  void.  Under  the  old  law  the 
theory  was  that  a  deed  obtained  without  notice  of  redemption  having  been 
given,  as  the  statute  provides,  was  obtained  by  fraud  or  bad  faith,  and 
therefore  would  not  furnish  color  of  title  on  which  to  base  seven  years' 
possession,  in  favor  of  purchaser  at  tax  sale,  though  will  in  favor  of  his 
bona  fide  purchaser  for  value.  Barnard  vs.  Hoyt,  63 — 341;  Dalton  vs.  Doug- 
las, 63—337. 

I*roof  of  such  notice  necessary  to  admissibility  of  deed  in  evidence.  Holbrook 
vs.  Fellows,  38—440. 

Issuance  of  deed  ^-ithout  notice  to  person  against  whom  tax  was  assessed,  of 
expiration  of  time  for  redemption,  is  unconstitutional  and  deed  is  void. 
Holbrook  vs.  Fellows,  38—440. 

Notice  must  contain  every  essential  statutory  element,  if  it  omits  one  of  the 
essential  statutory  requirements  the  deed  issued  pursuant  thereto  will  be 
absolutely  void.     People  vs.  Banks,  272—502;  Wright  vs.  Glos,  264—261. 

Sec.  216  must  be  strictly  complied  with  in  case  of  an  ordinary  sale   of  real 
estate  for  delinquent  taxes,  or  the  tax  deeed  will  be  void.     Clark  vs.  Za- 
leski,  253—63. 
2.     On  every  person  in  actual  possession  or  occupancy: 

The  cutting  of  a  few  cords  of  wood  and  piling  it  upon  land  occupied  by  other 
persons,  and  subsequently  moving  it  off  and  selling  it,  does  not  constitute 
such  an  occupation  of  premises  by  a  person  as  to  entitle  him  to  receive 
notice.     Hammond  vs.  Carter,  155 — 579  (1895). 

Where  a  strip  of  the  land  embraced  in  a  tax  sale  is  fenced  in  with  land  be- 
longing to  an  adjoining  owner,  there  being  no  use  made  of  nor  rent  paid 
for  such  strip,  such  land-owner  is  not  in  possession  of  such  strip  within  the 
meaning  of  this  section  requiring  notice.  Hammond  vs.  Carter,  155 — 579 
(1895). 

Notice  to  "Board"  is  not  invalidated  by  showing  that  "Baird"  was  in  posses- 
sion, where  it  appears  the  identical  person  was  personally  served  with 
notice.     Hammond  vs.  Carter,  155 — 579  (1895). 

Tlie  possession  or  occupancy  specified  in  the  statute  is  one  which  is  held  ad- 
versely to  the  holder  of  the  tax  certificate.  The  statute  never  contem- 
plated that  the  tax-.sale  purchaser  should  himself  create  an  occupancy  and 
then  serve  a  notice  upon  the  occupant  of  his  own  creation.  Burton  vs. 
Perry,  146—71   (1893). 

Statute  in  this  section  makes  no  distimt  khi  lictwccn  ai'lnal  possession  and 
actual  occupancy,  and  does  not  require  service  of  notice  upon  person  in 
constructive  jjossession  or  in  constructive  occupancy.  Such  a  person  may 
be  beyond  the  limits  of  the  State.     Taylor  vs.  Wright,  121 — 455. 

Failure  to  serve  notice  on  party  occupying  land  ujider  verbal  lease  and  in  po."!- 
HCasion  will  avoid  tlic  tax  dce<l,  although  notice  was  served  on  his  wife. 
Gag.'  vs.  Lyons,  138—590  (1891). 

This  section  refers  to  occupants  at  time  of  service  of  tlie  notice,  (ionzalia  vs. 
Bartclman,  143—634  (1892). 


162 

Affidavit  of  service  on.  persons  ' '  occupying  the  said  lands  when  the  same  were 
sold,"  is  insufficient,  as  it  should  be  to  such  as  are  owners  at  time  notice 
is  served.     Gonzalia  vs.  Bartclman,  143 — 634  (1892). 
S.     The  person  in  whose  name  the  same  was  taxed,  etc.: 
Stating  that  the  land  was  assessed  to  A  is  equivalent  to   saying  that  it  was 

taxed  to  A.  Taylor  vs.  Wright,  121—455. 
To  entitle  purchaser  at  tax  sale,  on  his  assignee,  to  deed  where  property  has 
not  been  assessed  in  name  of  any  person,  it  is  sufficient  to  serve  notice  of 
sale  on  only  party  in  possession,  more  than  three  months  before  expiration 
of  time  for  redemption.  Gage  vs.  Bailey,  10'2 — 11. 
Taxing  a  lot  in  the  name  of  "J.  W., "  a  former  owner,  does  not  tend  to  prove 
that  it  was  specially  assessed  in  that  name.  Gage  vs.  Webb,  141 — 533 
(1892). 

4.     Or  parties  interested: 
Notice  must  be  given  to   "owners   or  parties  interested"   in   land   when  the 

notice  is  served.  Gonzalia  vs.  Bartelman,  143 — 634  (1892). 
As  the  statute  now  is,  the  purchaser  cannot  know,  from  any  direction  given,  to 
whom  he  is  expected  to  give  the  notice  which  the  statute  requires,  other 
than  to  the  owner.  In  that  respect  the  statute  must  be  regarded  as  mean- 
ing precisely  the  same  as  it  would  mean  if  the  words,  ' '  or  parties  inter- 
ested," had  been  omitted,  and  having  given  notice  to  the  owner,  it  is 
sufficient.  Smyth  vs.  Neff,  123—310. 
Notice  to  each  of  the  commissioners  of  a  drainage  district  is  sufficient  service 

upon  such  district.     Hammond  vs.  Carter,  155 — 579  (1895). 
Notice  is  not  required  to  be  given  to  persons  acquiring  rights  in  the  property 
during  the  three  months  preceding  the  expiration  of  the  time  of  redemp- 
tion.    Hammond  vs.  Carter,  155 — 579  (1895). 
Notice  was  not  required  to  be  served  upon  the  "owner  or  parties  interested" 
by  that   designation  prior   to   the   amendment   of   1879.     Gage   vs.   Webb, 
141—533   (1892). 
Notice  served  upon  the  husband  of  the  owner  is  invalid.     Cotes  vs.  Kohrbeck, 

139—532   (1891). 
Affidavit  that  notice  served   on  "  Eeid  &  Sherwin"  by  handing  to  "Joseph 
•  Sherwin,  one  of  the  firm, ' '  is  insufficient,  as  it  was  not  good  service  as  to 
Eeid.     Gage  vs.  Eeid,  118—35. 
It  is  not  necessary  to  serve  notice  upon  a  mere  laboring  man  in  the  employ 
of  the  owner  or  tenant,  not  the  business  agent  of  the  latter,  nor  in  any  way 
authorized  to  receive  such  notice.     The  notice  may  include  two  or  more 
tracts  of  land.     Hammond  vs.  Carter,  155 — 579   (1895). 
Notice  served  on  laboring  man  employed  by  property  owner  is  not  sufficient. 

Gage  vs.  Schmidt,  104—106. 
Under  statute,  notice  of  tax  sale  need  not  be  given  mortgagee  of  owner.   Smyth 

vs.  Neff,  123—310. 
Mortgagee  is  not  entitled  to  notice  under  this  section.     Glos  vs.  Evanston  B.  & 
L.  Ass'n,  186—590. 

5.     Three  months  before  the  expiration  of  the  time  of  redemption: 
Provision  in  this  section  that  notice  of  tax  sale  shall  be  given  three  months 
before  expiration  of  constitutional  period  for  redemption  is  not  unconsi- 
tutional  in  that  it  deprives  persons  in  possession  up  to  the  time  of  the 
termination  of  the  period  of  redemption,  of  notice,  as  the  Constitution  con- 


163 

templates  service  of  notice  before  the  expiration  of  the  period.     Taylor 
vs.  Wright,  121 — 455. 

6.  Description  of  land: 

Misdescription  of  land  in  published  notice  invalidates  deed.  Esker  vs.  Heffer- 
nan,  159—38  (1895). 

Statute  does  not  forbid  purchaser  from  inserting  two  or  more  tracts  in  one 
notice,  and,  statute  being  silent,  purchaser  may  exercise  his  own  judgment 
thereon.  Notice  including  two  or  more  tracts  in  one  notice,  not  invalid. 
Sec.  218,  infra,  contemplates  more  than  one  tract  in  notice.  It  provides 
that  "The  fee  £or  such  publication  shall  not  exceed  $1  for  each  tract  or 
lot  contained  in  such  notice."  Drake  vs.  Ogden,  128—603;  Hammond  vs. 
Carter,  15.5 — 579. 

7.  For  wbat  year  taxed  or  specially  assessed: 

The  notice  is  not  rendered  invalid  by  the  fact  that,  in  stating  the  year  for 
which  the  assessment  was  made,  the  figures  "889"  were  used  instead  of 
"1889,"  where  other  portions  of  such  notice  show  fully  and  in  detail 
what  year  the  taxes  were  assessed  for.  Hammond  vs.  Carter,  155 — 579 
(1895). 

Notice  of  tax  sale  hereunder  which  does  not  contain  statement  of  the  year  for 
which  the  land  sold  was  taxed  is  insufficient.     Taylor  vs.  Wright,  121 — 455. 

Notice  of  expiration  of  redemption  must  state  for  what  year  real  estate  sold 
was  taxed  or  specially  assessed.     Harrell  vs.  Bank,  183 — 547. 

Notice  must  state  for  what  year  taxed,  and  if  for  special  assessment,  for  what 
year  specially   taxed.      Gage   vs.  Webb,   141—533    (1892). 

8.  Taxed  or  specially  assessed: 

Notice  required  by  section  above  should  specify  whether  lands  were  sold  for 
general  tax  or  special  assessment.    Bailey  vs.  Smith,  178 — 74. 

Notice  of  tax  sale,  failing  t6  state  that  the  sale  was  for  a  tax  sale  or  special 
assessment,  is  void.     Gage  vs.  Dupuy,  137 — 652  (1890). 

Notice  must  specify  whether  lots  were  sold  for  taxes  or  for  special  assessments. 
General  phrase  including  both,  insufficient.     Gage  vs.  Davis,  129 — 236. 

A  notice  of  a  tax  sale  which  states  the  sale  of  the  land  for  "delinquent  taxes 
and  special  asses.sments"  levied  for  a  certain  year,  but  fails  to  specify 
whether  for  taxes  or  special  assessments,  is  defective,  and  will  not  author- 
ize a  deed.     Stillwcll  vs.  Brammell,  124—338. 

Notice  of  tax  sale  which  states  that  sale  was  for  a  tax  or  a  special  assessment 
is  insufficient;  notice  should  state  which  of  the  two  it  was  sold  for.  Gage 
vs.  Waterman,  121—115. 

Notice  must  show  whether  for  taxes  or  special  assessments.  Harrell  vs.  Bank, 
183-547. 

The  notice  must  state  whether  the  property  was  taxed  or  specially  assessed. 
Thus  a  notice  as  follows:  "This  is  to  notify  you,  that,  on  the  13th  day  of 
September,  1873,  Henry  H.  Gage  purchased,  and  afterwards  assigned  the 
certificate  of  purchase  to  the  undersigned,  at  a  sale  of  lots  and  lands  for 
taxes  and  special  asHcssments,  nulhorizod  by  the  laws  of  the  State  of  Dli- 
nois,  the  following  described  real  estate,  taxed  in  the  name  of  Wm.  Betts, 
to  wit:  Cpxcei)t  street)  siiblot  4,  all  of  sublots  5  and  6  of  Lots  13,  15,  IG 
:ind  17  in  Block  2  west  part  of  Samuel  Ellis'  Addition  to  Chicago;  said 
taxes  and  ;isseHMmentH  were  levied  for  the  year  1872;  and  that  the  time 


1G4 

of  redemption  thereof  from  said  sale  will  expire  on  the  13th  day  of  Sep- 
tember, 1S75.     ASAHEL  GAGE;"  is  defective.     Gage  vs.  Davis,  129—236. 
9.     When  the  time  of  redemption  will  expire: 
Notice  failing  to  state  correctly  the  time  when  redemption  will  expire  is  in- 
valid.    Brophy  vs.  Harding,  137—621  (1891). 
Inaccuracy  in  notice  for  redemption  as  to  time  when  period  will  expire  is  fatal, 
though  it  extended  time  beyond  the  statutory  period.    Wisner  vs.  Chamber- 
lin,  117—568. 
Notice  which  states  that  time  of  redemption  will  expire  October  26,  1876,  when 
it  does  not  expire  until  November  6,  1876,  is  fatally  defective.     Gage  vs. 
Bailey,  100—530. 
Misstatement  in  notice  of  expiration  of  time  of  redemption  will  render  tax  deed 
invalid,  even  though  such  mistake  enlarged,  by  misstatement,  the  time  for 
redemption,  and  no  effort  to  redeem  was  made  by  party  notified.     Benefield 
vs.  Albert,  132—665. 
A  notice  which  states  the  time  of  expiration  of  the  period  of  redemption  on  a 
Sunday,  is  defective,  and  a  deed  predicated  thereon  is  invalid,  notwith- 
standing the  two  years  expires  on  a  Sunday,  for  Sunday  is  to  be  excluded 
by  Sec.  1,  Clause  11,  of  Chap.  131  of  statute.     Gage  vs.  Davis,  129—236. 
10.     If  upon  diligent  inquiry  he  or  she  cannot  be  found  in  the  county: 
Affidavit  is  insufficient  which  sets  up  diligent  search  simply  in  one  particular 

county.     Glos  vs.  Boettcher,  193 — 536. 
The  affidavit  need  not  specify  the  particular  persons  of  whom  diligent  inquiry 

was  made.     Hammond  vs.  Carter,  155 — 579  (1895). 
Affidavit  that  affiant  has  made  diligent  inquiry  for  owner  within  the  county  is 
bad.     He  is  bound  to  make  diligent  inquiry  without  reference  to  county 
lines.     Van  Matre  vs.  Sankey,  148—536  (1893). 
The  statute  does  not  permit  the  holder  of  the  tax  certificate  to  postpone  his 
diligent    inquiry    until    after   he    had    published    his    notice.      Burton    vs. 
Perry,   146—71    (1893). 
The  affidavit  is  fatally  defective  if  it  fails  to  show  that  the  maker  was  not 
able  on  diligent  inquiry  to  find  in  the  county  the  owners  of  the  property. 
It  is  not  sufficient  to  state  that  he  was  unable  to  find  the  names  of  such 
owners.     Harding  vs.   Brophy,  133 — 39. 
An  affidavit  for  a  tax  deed  wherein  holder  of  certificate  positively  states  prem- 
ises were  not  taxed  or  assessed  in  the  name  of  any  person,  whereas  col- 
lector's warrant  shows  the  owner's  name  is  insufficient  to  show  diligent 
inquiry.     Keeney  vs.  Glos,  258 — 555. 
Diligent  inquiry  mean  what  an  ordinary  business  man  or  other  person  would 
understand  them  to  mean  if  he  sent  an  employe  to  a  certain  house  to  find 
the  occupant,  and  it  cannot  be  said  an  employee  would  discharge  his  duty 
in  that  regard  if  he  went  to  the  house  on  Saturday  and  Sundays   only. 
Wright  vs.  Glos,  264—261. 
An  affidavit  that  owner  of  premises  could  not  be  found  upon  diligent  inquiry  is 
overcome  by  testimony  of  the  owner  of  legal  title  that  he  resided  on  the 
premises  in  question  for  four  years,  which  covered  entire  period  of  redemp- 
tion, during  which  time  his  name  was  in  the  city  directory,  showing  that 
he  resided  on  the  premises  and  that  during  spring  and  summer  of  each 
year  he  was  in  city  all  the  time  except  Saturdays  and  Sunday,    Wright  vsi. 
Glos,  264—261. 


165 

11.  Nearest  the  county  seat  of  tlie  county: 

Notice  of  sale  for  taxes  and  expiration  of  redemption  period  must  have  been 
])ublished  in  "nearest  newspaper  to  the  county,  published  in  State."  To 
determine  that,  must  measure  from  countj-  line.     Weer  vs.  Hahn,  15 — 298. 

12.  "Tlie  firsx  time  not  more  than  five  months": 

To  make  notice  by  publication  sufficient  to  authorize  issue  of  tax  deed,  it  must 
be  shown  that  no  one  is  in  actual  possession  of  premises  within  five  months 
of  expiration  of  time  for  redemption.     Gage  vs.  Bailey,  100' — 530. 
Miscellaneous: 

Person  in  whose  name  land  is  taxed  must  be  personally  served  with  notice,  it 
can  be  found  in  county.     Burton  vs.  Perry,  1-16 — 71   (1893). 

Aifidavit  — Evidence  — Perjury.]  Section  217.  Every  such 
purchaser  or  assignee,  by  himself  or  agent,^  shall,  before  he  shall 
be  entitled  to  a  deed,  make  an  affidavit^''  of  his  having  complied 
with  the  conditions  of  the  foregoing  section,  stating  particularly 
the  facts  relied  on  as  such  compliance  - — which  affidavit  shall  be 
delivered  to  the  person  authorized  by  law  to  execute  such  tax 
deed,  and  which  shall  by  him  be  filed  with  the  officer  having  cus- 
tody of  the  record  of  the  lands''  and  lots  sold  for  taxes  and  entries 
of  redemption  in  the  county  where  such  lands  or  lots  shall  lie,  to  be 
by  such  officer  entered  on  the  records  of  his  office,  and  carefully 
preserved  among  the  files  of  his  office,  and  which  record  or  affidavit 
shall  be  prinui  facie  evidence  that  such  notice  has  been  given.  Any 
person  swearing  falsely  in  .such  affidavit  shall  be  deemed  guilty 
of  perjury,  and  punished  accordingly. 

1.     Affidavit — By  whom  made: 
Affidavit  is  defective  which  docs  not  show  on  its  face  that  it  was  made  by  pur- 
chaser or  his  assignee  personally  or  by  an  agent.    Perry  vs.  Bowman,  151 — 

25  (1894). 
Parol    evidence    cannot    be    introduced    to    show    that    the    person    making    the 

affidavit  was  in  fact  the  agent  of  tho  purchaser.     Perry  vs.  Bowman,  151 — 

25  (1894). 
.\(Tidavit  required  by  section  above,  is  essential  to  validity  of  deed.     I'almer  vs. 

Riddle,   ISO— K;:',;   Palmer   vs.   Frank.  109—92. 

la.     Necessity  of  affidavit: 
I'urchaser's  failure  to  show^  making  of  sucli  affidavit  will  not  prevent  deed  from 

furnishing  color  of  litli-  under  statute  of  limitations.     Whitney  vs.  Stevens, 

89—53. 
I'urpose  of  217   refpiiring  purchaser  to   file   affidavit  siiowing  iiiiliance   with 

Sec.    216   is    to    furnish    record    evidence    of   certain    facts    and    In    rniiiish 

officer  who  is  rerinired  to  issue  iIi'imI   with   a   liasis   for  his  action,     dark   vs. 

Zale.sk  i,    253—63. 
Affidavit  is  juri.sdictional,  and  if  no  proper  affidavit  is  filed  the  tax  deed  issued 

thereon  is  null  and  void.     Wilson  vs.  Glos,  266 — 392. 

'i'lie   affidavit   herein    required    does   nut   ai)[»ly   to    proceedings    under    Sei'.    2.")3. 
I'eople  vs.  Banks,  272—506. 


166 

2.     What  affidavit  must  show; 

Affidavit  upou  ^vhich  tax  deed  is  based,  must  show  that  notice  of  expiration  of 
redemption  period  was  served  upon  person  in  whose  name  lots  were 
specially  assessed.     Harrell  vs.  Bank,  183 — 548. 

Affidavit  upon  which  tax  deed  is  based,  must  show  in  whoso  name  the  lots 
were  specially  assessed.     Harrell  vs.  Bank,  183 — 548. 

Affidavit  should  positively  state  that  person  upon  whom  notice  is  served,  is 
owner.     Glos  vs.  Gould,  182 — 514. 

Affidavit  of  purchaser  is  insufficient  which  states  that  he  "caused  to  be  served 
a  notice  on  A,  as  owner."     Glos  vs.  Gould,  182 — 514. 

Affidavit  falsely  stating  that  premises  are  vacant,  voids  deed,  Langlois  vs, 
McCullom,  181—198. 

Additional  affidavit  cannot  be  filed  after  issuance  of  tax  deed  to  cure  defects  in 
original  one  and  siipport  new  deed.     Lauer  vs.  Weber,  177 — 120. 

Affidavit  required  by  section  above,  should  state  that  person  upon  whom  notice 
is  served,  was  owner  at  time  of  service.     Lauer  vs.  Weber,  177 — 119. 

Where  owner  is  non-resident,  failure  of  affidavit  for  deed  to  state  that  occu- 
pant's possession  is  under  non-resident  owner  is  fatal.  Esker  vs.  Heflfer- 
nan,  159—38    (1895). 

Deed  is  a  nullity  when  the  affidavit  does  not  conform  to  Sec.  217.  Perry  vs. 
Bowman,  151—25  (1894). 

Parol  evidence  cannot  supply  defects  or  omissions  in  the  affidavit.  Hughes  vs. 
Carne,  135—519  (1891). 

Affidavit  for  deed  showing  S.  A.  B to  be  owner  estops  the  affiant  from 

denying  that  B.  was  owner.     Hughes  vs.  Carne,  135 — 519   (1891). 

Affidavit  for  deed  must  show  all  that  is  necessary  to  entitle  applicant  to  ihav* 
the  deed  executed.     Hughes  vs.  Carne,  135 — 519   (1891). 

Affidavit  of  service  of  notice  on  "Reese  Pierce  &  Co."  by  service  on  "L.  H. 
Pierce"  is  insufficient,  even  if  proved  that  w^as  member  of  firm.  Hughes 
vs.  Carne,  135—519   (1891). 

Affidavit  must  show  service  of  notice  on  ' '  owners  or  parties  interested  at  the 
time  of  publication."     Gonzalia  vs.  Bartelman,  143 — 634  (1892). 

It  is  imperative  that  the  affidavit  show  service  of  notice  on  the  owmer  or  the 
party  interested.     Smith  vs.  Prall,  133 — 308. 

Affidavit  ought  to  show  who  served  the  notice,  in  what  manner  it  was  served, 
whether  it  was  written  or  printed  or  partly  written  and  partly  printed, 
and  when  it  was  served.     Brickey  vs.  English,  129 — 646. 

An  affidavit  of  the  service  of  notice,  to  entitle  the  purchaser  to  a  deed  on  a  tax 
sale,  must  show  the  names  of  all  persons  in  the  actual  possession  of  the 
land,  also  the  person  in  whose  name  it  was  taxed,  and  also  the  names  of  the 
owners  or  parties  interested  in  the  premises,  and  the  service  of  the  proper 
notice  on  them.  Not  naming  such  persons  is  a  fatal  omission.  Stillwell 
vs.  Brammell,  124—338. 

An  affidavit  for  a  tax  deed  of  the  service  of  notice  to  B,  in  the  actual  posses- 
sion or  occupancy  of  the  premises,  "and  as  owner  or  party  interested 
therein,  and  as  the  person  in  whose  name  it  (land)  was  assessed,"  is 
fatally  defective.  The  affidavit  must  show  that  the  person  served  was  in 
fact  the  owner  or  person  in  whose  name  the  property  was  taxed.  It  is  not 
sufficient  that  he  was  regarded  as  such.  Stillwell  vs.  Brammell,  124 — 338. 
Affidavit  which  does  not  show  that  the  affiant  is  the  purchaser,  the  purchaser's 
assignee  or  agent  or  the  assignee's  agent  is  insufficient.     Affidavit  which 


167 

does  not  show  that  no  one  was  in  the  actual  possession  or  occupation  of 
the  land  in  question  or  that  service  has  been  made  on  such  occupant  is 
insufacient.     Taylor  vs.   Wright,  121 — i55. 

Affidavit  of  notice  must  show  delivery  of  notice  to  persons  in  possession  at 
time  of  delivery.  Afl&davit  that  A  B  was  in  possession  on  the  19th,  and 
that  notice  was  delivered  to  him  on  the  20th,  is  insufficient.  Wisner  vs. 
Chamlerlin,  117 — 568. 

Failure  to  make  affidavit,  or  inaccuracy  in  affidavit,  is  fatal  to  tax  deed  based 
thereon,  regardless  of  what  the  real  facts  may  be.  Thus,  recitation  in 
affidavit  of  service  of  notice  on  J.  Maj^er,  when  I.  Mayer  was  the  party  in 
interest  and  actually  served,  vitiates  it.     Gage  vs.  Mayer,  117 — 632. 

Affidavit  must  set  out  particularly  facts  showing  service  of  notice.  Davis  vs. 
Gossnell,   113—121. 

Where  affidavit  for  tax  deed  docs  not  show  that  notice  of  purchaser  at  tax 
sale  was  served  upon  persons  in  whose  names  property  was  assessed,  tax 
deed  may  be  set  aside  by  suit  by  owner  of  land  to  quiet  title.  Gage  vs. 
Hervey,  111—305. 

Manner  of  service  and  facts  relied  on  to  constitute  service  must  be  stated  in 
affidavit.  Davis  vs.  Gosnell,  113 — 121,  following  Price  vs.  England,  109 — 
395, 

Oral  evidence  is  inadmissible  to  aid  an  affidavit  for  a  tax  deed.  Esker  vs. 
Heffernan,  159—38  (1895). 

An  affidavit  for  a  tax  deed  wherein  holder  of  certificate  positively  states  prem- 
ises were  not  taxed  or  assessed  in  the  name  of  any  person,  where 
collector's  warrant  shows  the  owner's  name  is  insufficient  to  show  diligent 
inquiry.     Keeney  vs.  Glos,  258 — 555. 

Affidavit  must  show  a  compliance  with  provisions  of  216  by  direct  and  positive 
statement  of  facts,  and  the  matter  of  such  compliance  must  not  be  left 
to  inference  from  doubtful  or  equivocal  language.     Wilson  vs.  Glos,  266— 
.''92. 
3.     Affidavit — ^Where  filed: 

Affidavit  is  to  be  lodged  with  sheriff  before  deed  taken  out.  Whitney  vs. 
Stevens,  89—53. 

Printer's  fee.]  Section  218.  In  case  any  person  shall  be  com- 
pelled to  publish  such  notice  in  a  newspaper,  then,  before  any 
person  who  may  have  a  right  to  redeem  such  lands  or  lots  from 
such  sal<;  shall  l)c  pci-mitted  to  redeem,  he  shall  pay  the  officer 
01"  persoji  who  by  law  is  autlinrized  to  receive  such  redemption 
money,  the  amount  i)aid  for  printer's  fee  for  pulilishiug'  such  no- 
tice, for  the  use  of  the  person  compelled  to  pulilisli  sueh  notice 
as  aforesaid;  the  fee  for  such  publication  shall  not  exceed  .+  1  for 
each  tract  or  lot  contained  in  such  notice. 
Advertising  fee  should  imt  exceed  ^l  per  tract.     II    iiiny  lie  le.ss,  liut  cannot  be 

inoii'.      (•u^i-   \<.   I'liili'v.   115 — 046. 

When  entitled  to  deed.]  Section  21!).  At  any  tinu'  after  the 
exi)iratioii  of  two  years  from  date  of  sale  of  any  real  estate  for 
taxes  or  special  assessments,  if  the  same  shall  not  have  been  re- 
deemed,  the   county   clei'k,   on   re<|nest.   an<l   on   the   production   of 


16S 

the  certificate  of  purchase,  and  upon  eompliance  with  the  three 
preceding-  sections,  shall  execute  and  deliver  to  the  purchaser,  his 
heirs  or  assigns,  a  deed  of  conveyance  for  the  real  estate  described 
in  such  certificate. 

Under  former  statute,  held,  that  tax  deed  might  bo  executed  either  by  sheriff 
or  his  successor  in  office.     Bestor  vs.  Powell,  7 — (2  Gil.),  119. 

Deed  may  include  several  tracts  —  Fee  —  Exception.]  Sec- 
tion 220.  When  any  person  shall  hold  more  than  one  certificate 
oL*  purchase  at  the  same  sale,  and  for  the  same  year's  tax  or  spe- 
cial assessment,  the  clerk  shall,  on  the  request  of  the  holder  of 
such  certificate,  include  as  many  tracts  or  lots  described  therein 
in  the  deed  of  conveyance  as  such  person  may  desire  and  for 
which  deed  the  county  clerk  shall  have  a  fee  of  50  cents  for  each 
certificate  embraced  therein:  Provided,  That  no  greater  fee  than 
$3.00  shall  be  charged  upon  any  one  deed:  Provided,  further, 
that  said  clerk  shall  include  in  such  deed  not  to  exceed  one  lot, 
block,  tract  or  piece  of  land  as  listed,  assessed  and  sold  in  one 
description,  except  in  cases  Avhere  such  lot,  block,  tract  or  piece 
of  land  is  owned  by  one  party  or  person.  [As  amended  by  act 
approved  May  13,  1903.    In  force  July  1,  1903.    L.  1903,  p.  299. 

Form  of  tax  deed.]  Section  221.  The  deed  so  made  by  the 
county  clerk  under  the  official  seal  of  his  office  shall  be  recorded 
in  the  same  manner  as  other  conveyances  of  real  estate,  and  shall 
vest  in  the  grantee,  his  heirs,  and  assigns,  the  title  of  the  prop- 
erty therein  described  without  further  acknowledgment  or  evi- 
dence of  such  conveyance,  and  said  conveyance  shall  be  sub- 
stantially in  the  following  form : 
STATE  OF  ILLINOIS,    ) 

V  ss. 
county.       ) 

Whereas,  at  a  public  sale  of  real  estate  for  the  non-payment 

of  taxes,  made  in  the  county  aforesaid,  on  the day  of , 

A.  D.  19.  ..  .,  the  following  described  real  esate  was  sold,  to  wit: 
(here  place  description  of  real  estate  conveyed)  ;  and  whereas,  the 
same  not  having  been  redeemed  from  said  sale,  and  it  appearing 
that  the  holder  of  the  certificate  of  purchase  of  said  real  estate 
has  complied  with  the  laws  of  the  state  of  Illinois  necessary  to 
entitle    (insert  him,  her  or  them)   to  a  deed  of  said  real  estate: 

Now,  therefore,  know  ye,  that  I county  clerk  of  said 

county  of ,  in  consideration  of  the  premises  and  by  virtue 

of  the  statutes  of  the  state  of  Illinois  in  such  cases  provided,  do 

hereby  grant  and  convey  unto ,  his  heirs  and  assigns 

forever,  the  said  real  estate  hereinbefore  described,  subject,  how- 
ever, to  any  redemption  provided  by  law. 


169 

Given  under  niv  hand  and  the  seal  of  our  court  this day 

of A.  D.   19..  f. 

,  County  Clerk. 

A  deed  conveying  one  vigintillionth  part  of  a  lot  is  void  upon  its  face  and  does 

not  constitute  a  cloud  upon  title.     Petty  vs.  Beers,  224 — 129. 
But  if  the  owner  comes  in  and  asks  to  have  it  removed  as  a  cloud,  it  is  error  to 

decree  such  removal  without  reimbursement  to  the  holder  of  the  tax  deed. 

Jackson  vs.  Glos,  243—280. 
Where  proceedings  prior  to  deed   describe  land   in  question  by  a  description 

which  is  void  for  uncertainty,  the  proceedings  also  will  be  void  for  un- 
certainty.    Brickey  vs.  English,  129 — 046. 
The  following  description,  "W.  side  N.  V2  S.  E.  N.  W.  10  acres  Sec.  8,  T.  23,  E. 

10  quantity  sold  10  acres,"  was  sufficient  in  tax  deed.     Taylor  vs.  Wright, 

121—455. 
A  tax  deed  held  void  for  uncertainty  in  description.     Description  in  tax  deed 

reading  "part  of  survey  No.  743,  claim  No.  93,  township  5  S.,  R.  9  West, 

3  P.  M.,  Monroe  county,  Illinois,  containing  31  35-100  acres,"  held  void  for 

uncertainty.     Brickey  vs.  English,  129 — 646,  following  P.  vs.  C.  and  A.  R. 

Co.,  96—369. 
Description  of  land  in  tax  deed  construed  by  same  rules  as  in  deeds  between 

private  individuals.     Blakcly  vs.  Bestor,  13 — 708. 
It  is  not  necessary  to  the  validity  of  the  tax  deed,  that  it  be  recorded.     Morgan 

Park  vs.  Knopf,  210—453. 
Correction  of  error  in  one  deed  cannot  be  made  by  issuing  another.     Fuller  vs. 

Shedd,  161—462. 
Mandamus  does  not  lie   to  compel   county  clerk  to  issue   second  tax   deed   to 

remedy  mistake  of  purchaser  at  tax  sale.     Rule  would  be  different  when 

mistake  was  maile  by  clerk.     Klokke  vs.  Stanley,  109 — 192. 
Tax  deed  based  on  judgment  for  too  large  amount  of  tax,  even  to  extent  of  a 

few  cents,  or  for  tax  any  part  of  which  is  illegal,  is  void.     McLaughlin  vs. 

Thompson,  55—249. 
Recital  in  deed  of  sale  of  two  lots  where  judgment  was  against  eight  lots,  was 

a  fatal  variance.     Pitkin  vs.  Yaw,  13 — 251. 
Tax  deed  is  not  patent,  and,  to  constitute  it  valid  conveyance,  delivery  of  it 

must  he  iirovcd.     Hulick  v.  Scovil,  9— (4  Gil.),  159. 

Evidence  recorded.]  Section  222.  County  clerks  shall  record 
as  evidence  upon  which  deeds  are  issued,  the  application,  all  aflfi- 
davits  and  notices  filed  with  the  application,  the  certificate  of 
sale,  and  all  other  documents  and  papers  filed  in  compliance  with 
law,  and  be  entitled  to  the  same  fee  therefor  that  may  he  allowed 
by  law  for  recording  deeds.  [As  amended  by  act  appioved  May 
13,  1903.    In  force  July  1,  1903.    L.  1903,  p.  299. 

It  was  the  duty  of  the  county  clerk  to  record  the  tax  certificate  and  he  is  al- 
lowed the  .same  fees  therefor  as  arc  allowed  for  recording  deeds.  Village 
of  Morgan  Park  vs.  Knopf,  210 — 4r)3. 

Applies  to  former  sales.]  Seclion  223.  The  foregoing-  six  sec- 
tions  shall    apply    to   all    s;ilcs   of   fcal    cshite    I'of   Inxes   hcrctoforo 


170 

made,  as  well  as  to  such  sales  for  taxes  and  special  assessments 
hereafter  to  be  made. 

Effect  of  deed  as  evidence  —  Repayment.]  Section  224.  Deeds 
executed  by  the  county  clerk  as  aforesaid  shall  be  prima  facie  evi- 
dence ^  in  all  controversies  and  suits  in  relation  to  the  right  of 
the  purchaser,  his  heirs  or  assigns,  to  the  real  estate  thereby  con- 
veyed of  the  following  facts:  First— That  the  real  estate  con- 
veyed was  subbject  to  taxation  at  the  time  the  same  was  assessed, 
and  had  been  listed  and  assessed  in  the  time  and  manner  required 
by  law.  Second — That  the  taxes  or  special  assessments  were  not 
paid  at,  any  time  before  sale.  Third — That  the  real  estate  con- 
veyed had  not  been  redeemed  from  the  sale  at  the  date  of  the 
deed.  Fourth — That  the  real  estate  was  advertised  for  sale  in  the 
manner  and  for  the  length  of  time  required  by  law.  Fifth — That 
the  real  estate  was  sold  for  taxes  or  special  assessments  as  stated 
in  the  deed.  Sixth — That  the  grantee  in  the  deed  was  the  pur- 
chaser or  assignee  of  the  purchaser.  Seventh — That  the  sale 
was  conducted  in  the  manner  required  by  law.^  [And  any  judg- 
ment for  the  sale  of  real  estate  for  delinquent  taxes  rendered 
after  the  passage  of  this  Act,  except  as  otherwise  provided  in  this 
section,  shall  estop  all  parties  from  raising  any  objections  thereto, 
or  to  a  tax  title  based  thereon,  which  existed  at  or  before  the  ren- 
dition of  such  judgment  or  decree,  and  could  have  been  presented 
as  a  defense  to  the  application  for  said  judgment  in  the  court 
wherein  the  same  was  rendered,  and  as  to  all  such  questions,  the 
judgment  itself  shall  be  conclusive  evidence  of  its  regularity  and 
validity  in  all  collateral  proceedings,^  except  in  cases  where  the 
tax  or  special  assessments  have  been  paid,  or  the  real  estate  was 
not  liable  to  the  tax  or  assessment:]  *  Provided,  that  any  judg- 
ment or  decree  of  court,  in  law  or  equity,  setting  aside  any  tax 
deed  procured  under  this  Act,  or  restoring  the  owner  of  same  to 
possession,  shall  provide  that  the  claimant  shall  pay  to  the  party 
holding  such  tax  deed  the  following:  All  taxes  and  legal  costs, 
as  provided  by  law,  with  interest  at  five  per  cent  per  annum,  to- 
gether with  subsequent  taxes  and  special  assessments  paid  and 
the  statutory  fees  and  costs  incurred ;  for  the  service  of  the  notices 
provided  by  law  which  must  be  served  by  holders  of  certificates 
of  sale  to  occupants,  owners  or  parties  interested  in  real  estate  sold 
for  taxes,  the  sum  of  $3.00  for  each  lot,  block,  tract  or  piece  of 
land,  as  listed,  assessed  and  sold  in  one  description;  for  prepar- 
ing the  affidavit  of  compliance  with  laws  $1.00;  the  actual  cost 


171. 

paid  to  the  county  clerk  for  issuing  said  tax  deed;  the  actual  cost 
of  recording  said  tax  deed;  $1.00  for  publication  fees  for  each  lot, 
block,  tract,  or  piece  of  land  as  listed,  assessed  and  sold  in  one 
description.  No  final  judgment  or  decree  of  court  in  any  case 
either  at  law  or  in  equity  or  in  proceedings  under  the  eminent 
domain  Act  involving  the  title  to  or  interest  in  any  land  in  which 
such  party  holding  such  tax  deed  shall  have  an  interest  or  set- 
ting aside  any  tax  deed  procured  under  this  Act  shall  be  entered 
until  the  claimant  shall  make  reimbursement  to  the  party  holding 
such  tax  deed  and  payments  as  herein  provided  in  so  far  as  it 
shall  appear  that  the  holder  of  such  deed  or  his  assignors  shall 
have  properly  paid  or  be  entitled  to  in  procuring  such  deed.''  [As 
amended  by  Act  approved  June  28,  1919.    L.  1919,  p.  762. 

(Portion  in  square  brackets  was  added  by  the  amendment  of 
1879  (Laws  1879,  p.  252)  except  words  "or  decree",  which  was 
added  in  1885  (Laws  1885,  p.  234).)  « 

1.     How  far  failure  to  show  precept  or  judgment  is  fatal  to  prima  facie 
sufficiency  of  tax  deed: 

Failure  to  show  in  evidence  in  first  instance  precept  in  record  no  longer  fatal 
to  judgment  since  Act  of  1879.  Under  Sec.  224,  as  amended  by  Act  of 
1879,  it  is  sufficient  that  tax  deed  was  introduced  to  make  out  prima  facie 
case.  Prior  to  the  amendment,  in  order  to  make  a  prima  facie  case,  it  was 
necessary  to  show  judgment  and  i»rceopt.  Eanson  vs.  Henderson,  114 — 528. 
The  contrary  was  held  prior  to  the  amendment  of  1879: 
Tax  deed  is  void  which  is  not  supported  by  judgment   or  precept.     Gage  vs. 

Thompson,  161—40.3. 
Under  this  statute  a  tax  deed  is  not  prima  facie  evidence  of  the  sufficiency  of 
the  form   and   manner  of  publication,  and  the  proof  thereof,   and  in   the 
absence  of  evidence  of  a  precept  and  judgment  the  tax  title  is  not  valid. 
Whilst  a  tax  deed  is,  under  the  statute  (Chap.  120,  Sec.  124),  prima  facie 
evidence    of   certain   facts,   the   sufficiency   of   the   form    and   manner   of 
publication  and  proof  of  publication  arc  not  of  those  facts.     Gilbreath  vs. 
Dilday,  152—207  (1894). 
In  order  to  sustain  tax  deed  as  nuinimeiit  of  title,  valid  judgment  and  precept 
must  be  shown.    The  precept  is  a  transcript  of  judgment  record,  embracing 
the   covening   order,  notice   and   list  of  lands   against   which  judgment   is 
rendered,  all  certified  to  by  clerk.     Boll  vs.  Johnson,  111 — 374. 
To  establish  tax   title,  valid  judgment,  precept  and  affidavit  must  be  proved. 

Smith  vs.  Hutchinson,  108 — CG2. 
Under  Act  of  1872,  a  tax  deed,  to  be  used  as  evidence  of  title,  must  bo  sup- 
ported by  valid  judgment  and  precept.     Gage  vs.  Lightburn,  93 — 248, 
Tax  deed  admissible  as  evidence  of  title  only  after  proof  of  requisites  of  valid 

sale.     Smith  vs.  Smith,  02—493. 
A  party  relying  on  a  tax  deed  as  title  must  produce  a  vsilid  judgment  against 
the  land  for  taxes  and  a  precept,  under  wliicli  the  sale  was  made.     Williams 
\H.  Underbill,  .W— 137. 


172 

So  imdor  former  similar  provision  it  was  neeessarjr  to  prove  judgment  and 
precept  before  tax  deed  is  admissible  in  evidence.  Hinmau  vs.  Pope,  6 — 
(1  Gil.),  131;  Baily  vs.  Doolittle,  24 — 577. 

A  regular  tax  deed,  founded  on  a  valid  judgmeftt  and  precept,  is  prima  facie. 
proof  of  every  fact  necessary  to  authorize  a  recovery  upon  it.  Spcllmau 
vs.  Curtenius,  12—409. 

Under  former  statute,  a  slierilY's  tax  deed,  based  on  valid  judgment  and 
precept,  is  conclusive  against  all  except  former  owner  and  those  claiming 
under  him,  but  the  former  owuer  and  persons  claimiug  under  him  can  go 
back  of  judgment  and  show  irregularities.  Lusk  vs.  Harber,  8 — (3  Gil.), 
158. 
Miscellaneous  cases  upon  the  effect  of  the  tax  deed  as  prima  facie  evideoice 

of  the  sufficiency  of  the  record  on  which  it  is  founded: 

Tax  deed  is  prima  facie  evidence  of  fact  enumerated  in  statute,  and  nothing 
more.  To  make  it  evidence  of  title  must  introduce  in  evidence  notice 
provided  by  Sec.  216.  Kepley  vs.  Fouke,  187 — 103;  Holbrook  vs.  Fellows, 
38—440. 

This  section  does  not  dispense  with  proper  allegations  as  to  title  in  a  pica  in  a 
suit  in  chancery.  It  affects  the  rule  of  evidence  only;  makes  tax  deed 
prima  facie  evidence  in  some  cases.     Gage  vs.  Harbert,  145 — 530    (1892). 

A  tax  deed  is  only  prima  facie  evidence  of  the  facts  therein  mentioned  when 
the  controversy  or  suit  in  which  it  is  introduced  has  relation  to  the  right 
of  the  purchaser,  his  heirs  or  assigns,  to  the  real  estate  conveyed  by  the 
deed.     Pardridge  vs.  Hyde  Park,  131—537. 

Tax  deed  must  be  supported  by  proof  of  regularity  of  prior  proceedings  where 
not  itself  made  evidence  thereof  by  statute.     Skinner  vs.  Fulton,  39 — 484. 

It  is  presumed  that  proper  proof  that  certificate  was  made  by  publishers  was 
made  in  trial  court  in  favor  of  deed.     Dukes  vs.  Eowley,  24 — 210. 

If  party  attacking  deed  gives  collector 's  report  and  notice  in  evidence,  any 
substantial  defect  therein  will  destroy  prima  facie  case  made  by  deed. 
Ballance   vs.'  Curtenius,   12 — 409. 

Where  deed  recited  that  judgment  was  rendered  at  May  term,  1848,  but  record 
of  judgment  failed  to  show  at  what  tei-m  it  was  rendered,  the  deed  was  not 
supportd  by  record  and  was  fatally  invalid.    Young  vs.  Thompson,  14 — 380. 

Judgment  held  invalid  under  Eevised  Statutes  of  1845,  Chap.  89,  Sec.  57,  unless 
record  showed  that  collector's  report  and  certificate  of  publication  were 
filed  and  recorded  with  judgment  record.     Dukes  vs.  Rowley,  24 — 210. 

Sec.  57  of  the  Revenue  Act  of  that  time  required  that  the  clerk  of  the  Circuit 
Court  file  the  collector's  report  and  certificate  of  publication,  and  record 
the  same  in  a  book  to  be  kept  for  that  purpose.  It  was  of  this  that  the 
deed  was  not  evidence.  So  under  Revised  Statutes  of  1845,  Chap.  89,  Sec. 
71,  held,  that  deed  was  not  evidence  of  due  filing  and  recording  of  col- 
lector's report  and  certificate  of  publication.     Dukes  vs.  Rowley,  24 — 210. 

Provision  in  former  statute  requiring  deposits  of  copies  of  advertisements  of 
sale  with  Auditor,  Treasurer  and  Secretary  of  State,  held  merely  directory. 
Vance  vs.   Schuyler,  6— (1   Gil.),  160. 
Auditor's  tax  deeds: 

So  where  defendant  rebuts  presumption  of  proper  listing  by  producing  records 
showing  absence  of  listing  of  such  lands,  claimant  under  deed  must  affirma- 
tively prove  due  listing.  An  Auditor's  deed,  reciting  a  sale  of  land  for 
taxes  of  1832,  was  read  in  evidence.     The  defendant  assailed  the  deed  by 


173 

offering  to  show  that  there  had  been  no  valid  listing  of  the  land  for  taxa- 
tion. The  diagram  introduced  was  testified  to  by  the  Auditor  as  being  all 
the  evidence  to  be  found  in  the  records.  This  rebutted  the  presumption  of 
the  validity  of  the  deed.  Tibbetts  vs.  Job,  11 — 453;  Schuyler  vs.  Hull, 
11—462. 

Sec.  9  of  January  19,  1829 — "deed  from  the  Auditor  of  Public  Accounts  shall 
be  evidence  of  the  regularity  and  legality  of  the  sale,  until  the  contrary 
shall  be  made  to  appear ' ' — alters  common-law  requirement  that  claimant 
under  proceedings  should  show  regularity  thereof.  Graves  vs.  Bruen, 
11—431. 

Auditor's  tax  deed  for  land  sold  under  law  in  force  in  1827  is  not  evidence  of 
title,  without  proof  aliunde  that  all  steps  prior  to  sale  have  complied  with 
statute.  Garrett  vs.  Wiggins,  2 — (1  Scam.),  335;  Hill  vs.  Leonard,  5 — (4 
Scam.),  140;  Wiley  vs.  Beau,  6— (1  Gil.),  302;  Irving  vs.  Brownell,  11—402; 
Goewey  vs.  Urig,  IS — 238;  Arrowsmith  vs.  Burlingim,  4  McLean,  489. 

Auditor's  tax  deed,  under  Kevenue  Act  of  1829,  held  prima  facie  proof  for 
plaintiffs  in  ejectment  claiming  under  it  without  other  evidence  connected 
with  it.  Vance  vs.  Schuyler,  6 — (1  Gil.),  160;  Messenger  vs.  Gcrmania, 
6— (1  Gil.),  631. 

Auditor's  tax  deed,  like  patents  from  United  States  and  from  State,  is  admis- 
sible in  evidence  without  proof  of  execution.  Graves  vs.  Bruen,  6 — 
(1  Gil.),  167. 

Under  former  statute,  held,  that  Auditor's  tax  deed  was  prima  facie  proof  of 
assignment  of  certificate  of  purchase  to  grantee,  and  that  such  assignment 
need  not  be  proved  prior  to  producing  deed  in  evidence.  Wiley  vs.  Bean, 
6— (1   Gil.),  302. 

2.  "That  the  sale  was  conducted  in  the  mamier  provided  by  law": 
Mere  error,  whore  not  jurisdiction,  e.  g.,  variance  of  amount  bid  at  sale  from 

amount  of  judgment,  does  not  vitiate  proceedings.  Frew  vs.  Taylor,  106 — 
159. 

Abbreviations  in  describing  premises  in  various  proceedings,  e.  g.,  "pt. "  for 
part,  "frm"  for  from,  "ft"  for  feet,  do  not  vitiate  proceedings.  Here  the 
assessment  book  of  the  county  assessor  was  offered,  the  notice  and  return 
of  the  collector  for  the  taxes,  the  judgment  for,  taxes,  the  precept  and  the 
sheriff's  deed.  The  abbreviation  appeared  in  these,  and  it  was  claimed 
rendered  the  property  description  uncertain.     Blakely  vs.  Bestor,  13 — 708. 

The  deed  is  prima  facie  proof  under  this  section  that  land  in  question  was  sold 
at  the  time  and  place  mid  in  the  manner  required  by  law.  Taylor  vs. 
Wright,  121—455. 

Tux  deed  is  invalid  where  tlicrc  is  no  evidence  that  the  day  on  which  the 
precept  was  made  and  on  which  the  sale  opened  was  the  day  on  which  the 
sale  was  advertised,  as  it  cannot  be  presumed  that  sale  was  advertised  to 
take  place  on  a  certain  date.     Jackson  vs.  Glos,  249 — 388. 

3.  Judgment  conclusive  in  collateral  proceedings: 

It  was  objected  that  the  amount  of  costs  was  not  correctly  stated  in  tiie  report 
and  judgment.  Held,  amount  of  costs  on  a  tax  sale  cannot  be  called  in 
question  in  collateral  proci-eding,  though  might  be  ground  for  r<norsnl  on 
direct  proceeding.     Ballaiice  vs.  Curtenius,  ]2 — 409. 

The  carrying  forward  to  the  judgment  record  of  too  large  an  amount  as  back 
taxes  will   not   invalidate   a  tax   sale,  whore  it  appwxrs  that  the  omission 


174 

of  interest  ou  a  drainage  assessment  renders  the   aggregate   of  the  tax 
less  than  is  authorized   by  law.     Hammond  vs.  Carter.     155 — 579   (1895). 

4.  Exception: 

The  land  owner  may  raise  objections  by  way  of  collateral  attack  where  a 
judgment  for  taxes  includes  either  illegal  taxes  or  illegal  costs  under  the 
clause;  "except,  etc.,  or  the  real  estate  was  not  liable  to  the  tax  or  as- 
sessment." Under  this  clause  the  objection  that  property  was  exempt  is 
proper.     Cemetery  Co.  vs.  People,  204 — 468. 

Owner  is  not  estopped  by  tax-sale  judgment  from  showing  that  it  was  fradu- 
lently  too  large  or  excessive,  where  did  not  appear  and  contest.  Gage  vs. 
Lyons,  138—590  (1891). 

Chancery  will  set  aside  tax  deed  for  fraud  practiced  by  purchaser  on  owner. 
Palmer   vs.    Douglas,    107 — 204. 

Incorporated  village  or  city  has  no  power  to  levy  taxes  for  payment  of  salaries 
of  township  officers,  even  though  incorporated  municipality  and  township 
are  co-extensive.  Tax  so  levied  is  illegal,  and  sale  therefore  void.  And 
this  section  does  not  cure  it.     Drake  vs.  Ogden,  128 — 603. 

Estoppel  of  tax  deed  under  this  section  does  not  extend  to  action  of  debt  in 
personam;  validity  of  tax  must  be  established  to  sustain  such  action.  O. 
and  M.  R.  Co.  vs.  Highway  Com'rs,  117 — 279. 

5,  Payment  to  holder  of  a  tax  deed  as  a  condition  precedent  to  a  decree 
setting  it  aside: 

Before  the  amendment  of  1919  the  proviso  was  thus  worded:  "Provided,  That 
any  judgment  or  decree  of  court  setting  aside  any  tax  deed  procured  under 
this  act,  shall  provide  that  the  claimant  shall  pay  to  the  party,  holding 
such  tax  deed,  all  taxes  and  legal  costs,  together  with  all  penalties,  as  pro- 
vided by  law,  as  it  shall  appear  the  holder  of  such  deed  or  his  assignors, 
shall  have  properly  paid  or  be  entitled  to  in  procuring  such  deed,  before 
such  claimant  shall  have  the  benefit  of  such  judgment  or  decree.  The  fol- 
lowing decisions  dealt  with  the  proviso  as  thus  worded: 

In  the  proviso  to  this  section,  "penalty"  does  not  mean  the  per  cent,  on  the 
purchase  money  required  under  the  statute  to  be  paid  to  effect  a  redemp- 
tion, but  requires  only  that  the  purchaser  or  holder  of  the  tax  title  should 
receive  as  condition  of  having  tax  deed  set  aside,  the  amount  paid  at  the 
sale  of  the  land  for  tax§s,  subsequent  taxes  paid,  and  interest  at  the  legal 
rate  from  the  dates  of  such  payments.     Gage  vs.  Light  Co.,  194 — 30. 

Penalty  provided  by  statute  in  case  of  redemption  will  not  be  awarded  in 
fixing  the  equitable  terms  of  decree  canceling  tax  deed.  Glos  vs.  Gemty, 
190—547. 

Reimbursement  for  taxes,  etc.,  is  not  essential  condition  to  removing  tax  deed 
as  cloud  where  it  appeared  that  all  the  taxes  had  been  paid  by  the  claimant 
on  the  lot  and  the  holders  of  the  tax  deeds  also  paid  taxes  on  the  same 
piece  upon  an  erroneous  description.     Ely  vs.  Brown,  183 — ^603. 

Reimbursement  paid  at  tax  sale  with  all  subsequently  paid  taxes  and  assess- 
ments with  interest,  is  proper  condition  precedent  to  removing  cloud  of 
tax  deed.     Lauer  vs.  Weber,  177 — 122. 

Amounts  paid  at  the  tax  sale  and  taxes  charged  upon  the  land  paid  by  pur- 
chaser with  interest  at  6  per  cent,  should  be  decreed  against  a  complain- 
ant in  setting  aside  a  tax  title.     Cotes  vs.  Rohrbeck,  139' — 532   (1891). 

The  complainant  made  a  tender  of  more  than  what  was  due  as  condition  to 
setting  aside  deed,  but  the  court,  while  noting  that,  does  not  order  pay- 


175 

ment  of  the  amount  due.     That  was  error.     The  holder  of  deed,  however, 
was  compelled  to  pay  costs,  having  refused  the  tender.     Gage  vs.  Dupuy, 
137—652  (1890). 
This  cites  Gage  vs.  Pirtle,  124—502.     The  "penalties"  in  the  proviso  to  Sec. 
224  meant  penalties  which  the  holder  of  the  tax  deed  or  his  assignors  shall 
have  paid  or  be  entitled  to  in  procuring  his  tax  deed,  or  otherwise.     The 
money  paid  on  redemption  is  not  the  same  as  money  paid  by  the  tax  sale 
purchaser. 
Therefore,  the   100  per  cent,  penalty  for  redemption  is  not  proper  in  setting 
aside  tax  deed  for  defective  notice  (Sec.  216).     Gage  vs.  Dupuy,  137—652 
(1890). 
Defendant  should  not  pay  costs  in  an  action  to  set  aside  the  tax    deed    as    a 
cloud,  where  the  plaintitf  paid  all  the  taxes    legally    extended    and    the 
amount  for  which  the  lots  sold,  costs  of  tax  sale  and  6  per  cent.,  because 
not    averred    that    complainant     made     tender.       McCartney     vs.     Morris, 
137—481  (1890). 
The  condition  of  the  equitable  relief  granted  upon  the  setting  aside  of  a  tax 
deed  should  be  the  payment  of  the  amount  paid  at  the  tax  sale,  subsequent 
taxes  paid  and  interest.     An  amount  equal  to  the  redemption  money  need 
not  be  paid.     Gage  vs.  Pirtle,  124 — 502. 
The  penalties  to  be  paid  under  the  proviso  to  this  section  are  penalties  which 
the  holder  of  the  tax  deed,  or  his  assignors,  shall  have  paid  or  be  entitled 
to  in  procuring  the  tax  deed.     Money  paid  on  redemption  is   not  money 
paid  by  the  tax-sale  purchaser,  or  which  he  was  entitled  to  in  procuring 
his  tax  deed,  or  otherwise.    It  is  money  paid  by  the  land-owner,  and  paid, 
not  to  procure,  but  to  prevent,  a  tax  deed.    It  is  not  money  the  tax-sale 
purchaser  was  ever  entitled  to  have.     Gage  vs.  Pirtle,  124 — 502. 
Bill  to  set  aside  illegal  tax  deeds  from  tax  sale  need  not  contain  offer  to  pay 

redemption  money  and  interest  thereon.     Gage  vs.  Waterman,  121 — 115. 
Proviso  to  clause  7,  Sec.  224,  requiring  that  judgment  shall  direct  plaintiff  to 
refund  to  defendant  taxes  and  costs  paid  by  him  and  penalties  recovered 
by  him,  does  not  apply  to  judgment  in  action  or  ejectment.    Riverside  Co. 
vs.  Townshend,  120—9. 
He  who  seeks  to  set  aside  tax  sale  for  mere  irregularities  as  cloud  on  his  title 
must  reimburse  purchaser  aniount   ho  has  paid   with   6  per  cent,  interest. 
Gage  vs.  Nichols,  112—269. 
Complainant  in  chancery  snit  to  set  aside  tax  sale,  e.  g.,  to  perpetually  enjoin 
county  clerk  from  issuing  deed  on  such  sale,  in  order  to  entitle  himself  to 
relief,  must  refund  to  purchaser  taxes  paid,  with  interest.     Peacock  vs. 
CarncH,  110—99. 
Bill  to  redeem  from  tax  sale  must  offer  to  pay  i)urchase  money,  taxes  paid  by 

purchaser,  and  interest  thereon.  Moore  vs.  Wayman,  107 — 192. 
The  bill  was  filed  October  10,  1878;  before  the  time  allowed  by  the  statute  for 
redemption  from  sales;  a  portion  of  the  tax  consisted  of  certain  city  taxes 
which  were  not  a  lawful  charge  on  the  property.  Complainants  offered  to 
refund  or  pay  the  holder  of  the  tax  deed  the  amount  of  lawful  taxes  em- 
braced in  the  judgment,  and  all  subsequent  taxes  paid  by  him,  with  6  per 
cent,  interest.  They  did  not,  however,  make  tender  until  after  suit  com- 
menced. Held,  that  complainant  pay  amount  lawfully  due,  with  6  per 
cent,  interest,  and  costs.  Gage  vs.  Nichols,  135—428  (1890);  Gage  V8. 
BuHse,  102—592. 


176 

Ecimbursemcnt  of  money  advanced  for  taxes  upon  which  deeds  were  based, 
where   relics  upon  title  by  adverse  possession,   not  prerequisite   to  their 
cancellation.     Simons  vs.  Drake,  179 — 65. 
Eeimburscment  of  money  advanced  for  taxes  upon  which  deed  removed  waa 
based  should  be  ordered  where  complainant  was  in  possession  of  premises, 
claiming  as  owner  at  time  of  sale.     Simons  vs.* Drake,  179 — 66. 
Right  to  sue  to  sot  aside  tax  sale  is  not  confined  to  original  owner,  but  may  b^ 
exercised  by  mortgagee  or  any  person  having  such  an  interest  as  would 
entitle  him  to  redeem.     Miller  vs.  Cook,  135 — 190   (1890). 
Tender  to  or  offer  to  pay  lawful  taxes  embraced  in  the  judgment  and  subse- 
quent taxes  with  interest  must  be  made  by  party  asking  court  of  chancery 
to  set  aside  tax  sale  as  cloud  on  title.    Miller  vs.  Cook,  135^ — 190  (1890). 
Statute   providing  that  person  cannot   set   up  invalidity   of  tax   sale  without 
previous  tender  or  payment  of  taxes  is  unconstitutional.     Senichka  vs. 
Lowe,  74—274. 
Act  of  1861  requiring  payment  of  redemption  money  and  interest  as  condition 
precedent  to   questioning  valadity  of  tax   deed   except   for   specified   pur- 
poses, held  unconstitutional,  because  amounts  to  compelling  a  party  to  buy 
justice.     Similar  provision  in  Act  of  1845  (R.  S.  1845,  p.  448,  Sec.  73)  held 
unconstitutional  and  a  "dead  letter."     Eeed  vs.  Tyler,  56 — 288. 
Under  Sec.  224  of  Revenue  Act,  the  tax  deed  is  not  prima  facie  evidence  of 
the  amount  the  holder  paid.     That  must  be  proved  aliunde.     Glos  vs.  Kel- 
ley,  212—314. 
The  General  Assembly  adopted  an  act  in  1861  which  provided    that    no    tax 
deeds  shall  be  assailed  except  on  ground  that  said  taxes  paid  before  sale, 
that  real  estate  not  subject  to  taxation,  or  that  redeemed  from  sale,  or  if 
notice  necessary  under  Constitution,  that  it  was  not  given;   in  all  other 
cases,  party  wishing  to  contest  had  to  deposit  redemption  money,  with  10 
per  cent,  interest.    Held,  that  this  was  not  retroactive  and  it  would  violate 
Constitution  by  depriving  of  property  without  due  course  of  law,  to  hold 
it  so.     Conway  vs.  Cable,  37 — 82. 
Bill  for  reimbursement  by  tax  buyer  will  not  be  entertained.     The  owner  got 
judgment  in  ejectment.     This  is  a  separate  bill  for  reimbursement  of  taxes. 
Gage  vs.  Eddy,  186—440. 
Mere  introduction  by  defendants  to  application  to  register  title,  without  proof 
as  to  what  amount,  if  any,  he  paid  on  account  of  taxes  does  not  authorize 
reimbursement.     Tobias  vs.  Kaspzyk,  247 — 80. 
Holder  of  invalid  tax  deed  is  only  entitled  to  reimbursement  when  his  tax  title 
is  attacked  and  set  aside  in  a  proceeding  brought  for  that  purpose  by  the 
owner  of  the  land.     Chicago   vs.   Pick,   251^ — 594;   O 'Council   vs.   Sanford, 
255—49. 
Holder  of  invalid  tax  deed  not  entitled  to  reimbursement  out  of  compensation 
awarded   in   condemnation   proceeding   instituted    against   holder   of   legal 
title.     Chicago  vs.  Pick,  251 — 594;  Sanitary  Dist.  vs.  Murphy,  261 — 269. 
The  deposit  of  gross  sum  for  all  the  holders  of  tax  title  is  a  sufficient  tender  to 
relieve  from  any  subsequent  costs  made  by  defendants  in  attempting  to 
adjust  their  conflicting  claims  to  reimbursement  fund.     Donham  vs.  Joyce, 
257—112. 
Party  not  entitled  to  have  tax  deed  set  aside  without  reimbursing  holder  there- 
of for  the  money  properly  expended  in    procuring    it.      Kuhn    vs.    Glos, 
257—289,  293. 


17V 

If  complainant  in  suit  to  remove  tax  deed  as  a  cloud,  mal?es  no  tender  before 
filing  the  bill,  it  is  error  on  setting  aside  deed  to  require  hold  of  tax  deed 
to  pay  costs.     Kuhn  vs.  Glos,  257 — 289. 

Where  notice  of  tender  in  open  court  is  given,  and  defendant  fails  to  appear 
and  money  due  defendant  and  unknown  owners  is  deposited  with  clerk  and 
notice  given  defendant  of  such  deposit,  there  is  sufficient  tender  as  justi- 
fies charging  subsequent  costs  to  defendant.     Wright  vs.  Glos,  264 — 261. 

Decree  should  include  reimbursement  for  fees  paid  for  recording  the  evidence 
of  sales  and  issuance  of  tax  deeds  and  fees  for  recording  the  deeds.  Jud- 
son  vs.  Freutel,  266—24. 

Holder  of  tax  deed  entitled  to  be  reimbursed  for  taxes  paid  subsequent  to  the 
time  she  received  her  deed.     Strebel  vs.  Glos,  271 — 65. 

Before  judgment  setting  aside  tax  certificate  can  be  rendered,  party  seeking 
such  relief  must  pay  all  legal  cost  and  taxes,  even  though  there  be  irregu- 
larities in  levying  and  collecting  the  taxes.  Whitaker  vs.  Iron, 
206A.  124. 

Decree  awarding  to  assignee  of  owner  of  land  sold  for  taxes  a  surplus  remain- 
ing after  such  sale  does  not  set  aside  a    tax    deed.      People    vs.    Ogden, 
195A.  564. 
6.     Effect  of  amendment  of  1879: 

Amendment  of  1S79  to  this  section  does  not  affect  judgment  prior  to  its  pas- 
sage.    Ilarland  vs.  Eastman,  119 — 22. 

Amendment  of  May  31,  1879,  does  not  apply  to  case  in  which  default  was  en- 
tered before  taking  effect  of  amendment,  and  final  judgment  was  entered 
after  such  taking  effect.     Stamposki  vs.  Stanley,  109 — 210. 

This  provision  does  not  apply  to  deed  upon  validity  of  which  Supreme  Court 
has   passed  before   enactment   of   proviso.     Riverside   Co.   vs.   Townshend, 
120—9. 
Effect  of  purchase  by  one  whose  duty  it  was  to  pay  taxes: 

Purchase  by  one  whose  duty  it  is  to  pay  taxes  operates  as  payment  of  taxes 
only.     McChesney  vs.  W^hite,  140— .3.30   (1892). 

Tax  deed  may  be  avoided  by  showing  that  grantee  was  in  position  making  it 
his  duty  to  pay  taxes.     Blakely  vs.  Bestor,  13 — 708. 

Person  in  possession  not  therefore  bound  to  pay  taxes.  Blakely  vs.  Bestor, 
13—708. 

Owner  of  equity  of  redemption  considered  owner  of  land  until  mortgagee  en- 
ters for  condition  broken,  and  cannot  acquire  title  by  purchasing  at  tax 
sale.     Ralston  vs.  Hughes,  13 — 469. 

Owners  and  persons  under  legal  or  moral  obligation  to  pay  taxes  and  assess- 
ments cannot  become  purchasers  at  tax  sale.     Oswald  vs.  Wolf,  129 — 200. 

Person  whose  duty  it  is  to  pay  taxes  cannot  acquire  title  by  purchasing  at  tax 
sale.     Lewis  vs.  Ward,  99—525. 

Purchaser,  under  agreement  with  vendor  to  pay  taxes,  cannot  thereby  acquire 
title  against  vendor.     Baily  vs.  Doolittle,  24 — 577. 

The  same  rule  would  probably  be  held  to  apply  to  one  under  a  legal  obligation 
to  pay  the  taxes  who  afterwards  purchases  an  outstanding  tax  title  ac- 
quired by  a  stranger.     Oswald  vs.  Wolf,  129 — 200. 

Mortgagee  of  invalid  tax  deed  holder  takes  title  subject  to  iiifirniities.  Gon- 
zalia  vs.  Bartelman,  14.3—634  (1892). 

It  is  duty  of  assignee  of  mortgagor  to  pay  taxes  ami  payment  gives  liim  no 
additional  right  to  premises.     Medley  vs.  Elliott,  62 — 532. 


178 

Agent,  in  paying  taxos  for  principal,  .cannot  acquire  title  against  him.  He  is 
a  trustee  if  he  takes  title  in  his  own  name.     Barton  vs.  Moss,  32 — 50. 

Agent  cannot  acquire  tax  title.     Gonzalia  vs.  Bartelman,  143 — 634  (1892). 

Widow  of  tenant  in  common  cannot  become  the  purchaser  of  a  tax  title  where 
she  neglected  to  pay  the  taxes  on  the  property.  McChesney  vs.  White, 
140—330  (1892). 

Tenant  for  life  is  bound  to  pay  taxes  unless  instrument  creating  estate  relieves 
him  of  that  obligation.     Waldo  vs.  Cummings,  45 — 421. 

Persons  asserting  invalid  claim  of  ownership  may  acquire  tax  title  and  assert 
it  for  his  own  benefit.     Pickering  vs.  Lomax,  120^ — 289. 

But  owner  who  acquired  subsequent  to  levy  of  tax,  and  who  assumed  no  ob- 
ligation in  reference  thereto,  is  not  affected  by  foregoing  rule  and  may 
buy  at  such  sale.     Oswald  vs.  Wolf,  129—200. 

If  lands  of  A  and  lands  of  B  are  sold  together,  A  cannot  acquire  title  by  pur- 
chasing at  tax  sale,  as  he  should  have  paid  tax  on  his  own  lands  before 
sale.     Lewis   vs.   Ward,  99 — 525. 
Miscellaneous. 

Law  in  force  at  date  of  sale  controls  effect  of  tax  deed,  although  deed  is  made 
after  law  is  repealed  and  new  law  enacted.  Garrett  vs.  Wiggins,  2 — (1 
Scam.),  335. 

Tax  deed  not  reformed  in  equity,  because  it  is  a  purely  technical  title.  Altes 
vs.  Hinckler,  36 — 265. 

Marshaling  securities  does  not  apply  in  favor  of  tax-title  holder  against  mort- 
gagee, to  compel  him  to  resort  to  a  fund  that  will  not  affect  tax  title. 
Miller  vs.  Cook,  135—190  (1890). 

Payment  of  taxes  previous  to  sale  renders  same  void.  Perkins  vs.  Bulkley, 
166—231. 

When  deed  must  be  taken  out.]  Section  225.  Unless  the 
holder  of  the  certificate  for  real  estate  purchased  at  any  tax  sale 
under  this  act,  takes  out  the  deed  as  entitled  by  law,  and  files 
the  same  for  record  within  one  year  from  and  after  the  time  for 
redemption  expires,  the  said  certificate  or  deed,  and  the  sale 
on  which  it  is  based,  shall,  from  and  after  the  expiration  of  such 
one  year,  be  absolutely  null.  If  the  holder  of  such  certificate 
shall  be  prevented  from  obtaining  such  deed  by  injunction  or 
order  of  any  court,  or  by  the  refusal  of  the  clerk  to  execute  the 
same,  the  time  he  is  so  prevented  shall  be  excluded  from  the 
computation  of  such  time.  Certificates  of  purchase  and  deeds 
executed  by  the  county  clerk  shall  recite  the  qualifications  required 
in  this  section. 
Application  of  section  above.  Here  did  not  take  out  deed  for  twenty-two  years.. 

Gage  vs.  Parker,  178 — 459. 
Tax  deed  to  be  effective  must  be  taken  out  within  one  year  after  expiration  of 

period  for  redemption.     Puller  vs.  Shedd,  161 — 496. 
Court  is  not  authorized  to  make  exceptions  in  other  cases  than  those  enumer- 
ated in  this  section,  e.  g.,  it  is  not  authorized  to  sanction  the  issue  of  a 
tax  deed  more  than  five  years  after  tax  sale  to  correct  an  alleged  mistake 
of  the  clerk  in  making  deed  out  to  wrong  party.     Gage  vs.  Reid,  118 — 35, 


179 

Repealed.]  Section  226.  [Repealed  by  act  approved  May  29, 
1879.     In  force  July  1,  1879.    L.  1879,  p.  250. 

Redemption  or  purchase  of  forfeited  property.]  Section  227. 
If  any  person  shall  desire  to  redeem  or  purchase  any  tract  of  land 
or  lot  forfeited  to  the  state,  he  shall  apply  to  the  county  clerk, 
who  shall  issue  his  order  to  the  county  collector,  directing  him 
to  receive  from  said  person  the  amount  due  on  said  tract  or  lot, 
which  shall  in  no  case  be  less  than  ten  per  cent,  on  all  taxes 
heretofore  forfeited,  and  twenty-five  per  cent,  on  all  taxes  here- 
after levied  and  forfeited,  in  addition  to  the  tax,  special  assess- 
ments, interest  and  printers'  fees  due  thereon,  particularly  de- 
scribing the  property  and  setting  forth  the  amount  due;  and  upon 
presentation  of  said  order  to  the  county  collector,  he  shall  re- 
ceive said  amount  and  give  the  person  duplicate  receipts  there- 
for, setting  forth  a  description  of  the  property  and  the  amount 
received — one  of  which  shall  be  countersigned  by  the  county 
clerk,  and  when  so  countersigned,  shall  be  evidence  of  the  re- 
demption or  sale  of  the  property  therein  described,  as  the  case 
may  be,  but  no  such  i-eceipt  shall  be  valid  until  it  is  countersigned 
by  the  county  clerk.  The  other  receipt  shall  be  filed  by  the 
county  clerk  in  his  office,  and  said  clerk  shall  make  a  proper  entry 
of  the  redemption  or  sale  of  the  property  on  the  books  in  his  office, 
and  charge  the  amount  of  the  redemption  or  sale  money  to  the 
county  collector.  In  cases  of  sales,  the  collector  and  clerk  shall 
make  the  receipt  in  the  form  of  a  certificate  of  purchase.  Prop- 
erty purchased  under  this  section  shall  be  subject  to  redemption, 
notice,  etc.,  the  same  as  if  sold  at  regulai-  public  tax  sale.  [See  Sec- 
tion 225.  As  amended  by  act  approved  May  31,  1879.  In  force 
July  1,  1879.     L.  1879,  p.  254. 

Section  docs  not  deprive  owner  of  property  forfeited  of  constitutional  riglit  of 
redemption  nor  violate  Sec.  4,  Art.  9  of  constitution  prohibiting  sale  for 
taxes  without  a  court  order  or  judgment.     Ziccarelli  vs.  Stuckart,  277 — 26. 

Provisions  of  this  section  provides  a  speedy  and  inexpensive  method  of  re- 
demption or  sale  without  resorting  to  chancciy  proceedings  provided  for 
in  Sec.  25.3  and  it  does  not  conflict  with  that  section.  Ziccarelli  vs.  Stuck- 
art, 277—20. 

Report  and  payment  of  money  collected  on  forfeited  lands.  | 
Section  228.  It  shall  he  the  duty  of  Ihc  (iounty  clerk,  annually, 
when  he  makes  return  of  the  amount  of  taxes  levied,  to  report 
to  the  auditor  the  amount  due  the  stale  on  account  of  the  redemji- 
ti(in  and  sales  of  such  forfeited  ])ropcrty,  and  said  auditor  shall 
chai't^'f   llw   same   to   the   eolloftoi-.      If   Ihr   collector   who   received 


180 

said  redemption  or  sale  money  shall  be  succeeded  in  office,  he  shall 
pay  the  amount  in  his  hands  over  to  his  successor,  who  shall  pay 
said  amount  into  the  state  treasury  when  he  settles  for  the  taxes  of 
the  current  year. 

Addition  to  Current  Tax  of  Amount  Due  for  Forfeiture  — 
Sale.]  Section  229.  The  amount  due  for  general  taxes  and  special 
assessments  on  lands  and  lots  previously  forfeited  to  the  State 
and  remaining  unpaid  on  the  first  day  of  November,  and  on  lands 
and  lots  on  which  such  special  assessments  were  withdrawn  from 
collection,  shall  be  added  to  the  tax  of  the  current  year;  and  the 
amount  thereof  shall  be  reported  against  the  county  collector  with 
the  amount  of  taxes  for  said  year;  and  the  amount  so  charged  for 
said  forfeitures  on  general  taxes  and  special  assessments  shall  be 
placed  on  the  tax  books,  collected  and  paid  over  in  like  manner  as 
other  taxes.  The  county  collector  is  hereby  authorized  to  adver- 
tise and  sell  said  property  in  the  manner  hereinbefore  required  by 
this  Act,  as  if  said  property  had  never  been  forfeited  to  the  State ; 
and  the  county,  city,  town  or  school  district  may,  by  their  agent 
attend  such  sale  for  taxes  and  buy  said  lands  and  acquire  the  same 
rights  that  individuals  now  have  under  the  law,  and  acquire,  hold, 
sell  and  dispose  of  said  title  thereto  the  same  as  and  in  the  same 
manner  as  individuals  may  do  under  the  laws  of  this  State,  in 
case  of  sale  for  taxes.  Said  additions  and  sales  shall  be  contin- 
ued from  year  to  year  until  the  taxes  and  special  assessments  on 
said  property  are  paid,  by  sale  or  otherwise.  [As  amended  by  Act 
filed  June  28,  1917.    L.  1917,  p.  658. 

Back  taxes  for  forfeited  property  need  not  be  stated  separately  for  each  year. 

P.  vs.  Eeat,  107—581. 
If  lands  have  been  forfeited  to   State,  whether  in  due  form  or   not,  interest, 

penalty,  etc.,  with  back  tax,  should  be  added  to    tax    for    current    year. 

Belleville  Nail  Co.  vs.  P.,  98—399. 

Suit  for  tax  on  forfeited  property.]  Section  230.  The  county 
board  may,  at  any  time,  institute  suit  in  an  action  of  debt  in  the 
name  of  the  People  of  the  State  of  Illinois  in  any  court  of  com- 
petent jurisdiction  for  the  whole  amount  due  for  taxes  and  spe- 
cial assessments  on  forfeited  property;  or  any  county,  city,  town, 
school  district  or  other  municipal  corporation  to  which  any  such 
tax  or  special  assessment  may  be  due,  may,  at  any  time,  institute 
suit  in  an  action  of  debt  in  its  own  name,  before  any  court  of 
competent  jurisdiction,  for  the  amount  of  such  tax  or  special  as- 
sessment due  any  such  corporation  on  forfeited  property,  and  prose- 
cute the  same  to  final  judgment.     The  county  board  may  also,  at 


181 

any  time,  institute  suit  in  an  action  of  debt  in  the  name  of  the 
People  of  the  State  of  Illinois,  in  any  court  of  competent  juris- 
diction against  any  person,  firm  or  corporation,  for  the  recovery 
of  any  personal  property  tax  due  from  such  person,  firm  or  cor- 
poration, and  in  any  such  suit  for  the  recovery  of  personal  prop- 
erty tax,  the  return  of  the  county  collector  that  such  taxes  are 
delinquent,  shall  be  prima  facie  evidence  that  such  taxes  are  due 
and  unpaid.  Init  the  fact  that  such  taxes  are  due  and  unpaid  may 
be  proven  by  other  competent  testimony.  This  Act  shall  apply 
to  all  taxes  heretofore  levied  against  any  person,  firm  or  corpora- 
tion ^nd  now  upon  any  assessment  book  or  roll,  and  on  the  sale  of 
any  property  following  such  judgment  on  execution  or  otherwise, 
any  such  county,  city,  town,  school  district  or  other  municipal  cor- 
poration, interested  in  the  collection  of  said  tax,  may  become  pur- 
chaser at  such  sale  of  either  real  or  personal  property,  and  if  the 
property  so  sold  is  not  redeemed  (in  case  of  real  estate)  may  ac- 
ijuire,  hold,  sell  and  dispose  of  the  title  thereto,  the  same  as  in- 
dividuals may  do  under  the  laws  of  this  State,  and  in  any  such  suit 
i)f  trial  for  forfeited  taxes,  the  fact  that  real  estate  or  personal 
property  is  assessed  to  a  person,  firm  or  corporation,  shall  be 
prima  facie  evidence  that  such  person,  firm  or  corporation  was 
the  owner  thereof,  and  liable  for  the  taxes  for  the  year  or  years 
for  which  the  assessment  was  made,  and  such  fact  may  be  proved 
by  the  introduction  in  evidence  of  the  proper  assessment  book  or 
roll,  01-  other  competent  proof.      [As  amended  by  Act  filed  June 

2s.  1917.   L.  1917,  p.  ens. 

What  court  has  jurisdiction. 

Suit  under  aiioNc  may  be  brought  in  propei'  case  l)('t'or(>  justici'  of  tlio  i)oa('e. 
Kci>iey  vs.  Jansen,  107 — 79. 

I'cople  not  obligotl  to  proceed  in  jirobato  court  to  recover  taxes  due  upon  prop- 
erty of  estate  assessed  while  in  hands  of  executor  or  administrator.  I'eoi)lo 
vs.  Hibernian  Bank  Ass'n,  245 — 523. 

Tax  is  not  a  contract  obligation  merely  becau.sc  statute  allows  its  recovery  in 
action  of  debt  and  the  municipal  court  of  Chicago  has  no  jurisdiction  of 
suit  for  taxes  on  ground  of  iniplicij  contract.  Peojile  vs.  Dummer,  274 — 037. 
Form  of  declaration. 

In  a  jtroceeding  in  del)t  against  a  corporation,  under  Hcc.  230  of  the  revenue 
law,  the  pleader  must  set  out  that  the  place  of  assessment  was  where  the 
company's  principal  ofiice  was  located.     Gas  Works  vs.  People,  15G — 388. 

Declaration  to  recover  delintjuent  jx^rsonal  property  tax  must  show  that  it  is 
due  anrl  owing  in  that  county,  and  levy  by  proper  authority  on  jiroperty 
owned  by  defeixlant  on  the  first  day  of  May  of  tliat  year.  Oltiiwa  Gas  L. 
Co.  vs.  P.,  138—330  (1891). 

Declaiation  should  state  year  for  wliicli  tax  was  levied,  and  th.al  defendant 
was  owner  of  projierty  on   ^I;iy    1st.   in   tliat    y(ar.      Higgins  vs.    I'.,  9() — 381. 


To  sustain  action  plaintiff  must  aver  and  prove  tliat  defendant  was  owner  of 
forfeited  property  on  May  1st  of  year  for  which  tax  was  assessed.  P.  vs. 
Winkclman,  95 — 412. 

Listing  of  personalty  must  be  where  found  or  at  domicile  of  owner,  and  capi- 
tal stock  of  corporation  at  the  place  where  business  is  transacted,  and  a 
suit  to  recover  delinquent  taxes  must  show  this  fact.  Ottawa  Gas  L.  Co. 
vs.  P.,  138—336  (1891). 

Declaration  for  delinquent  personal  tax,  not  showing  severally  the  amounts 
due  severally  for  each  year,  cannot  be  attacked  by  demurrer.  Ottawa  Gas 
L.  Co.  vs.  P.,  138—336  (1891). 

Declaration  in  action  of  debt  for  taxes,  must  state  facts  from  which  the  legal 
liability,  under  the  statute  results  as  a  conclusion  of  law.  Carney  vs. 
People,  210—434. 

Statement  that  plaintiff's  claim  is  for  personal  property  taxes  for  the  year 
A.  D.  1914  levied  and  extended  against  the  assessment  of  defendant's  per- 
sonal property  in  two  of  W.,  in  C.  Cook  County,  Illinois,  as  appears  for 
personal  property  tax  warrants  in  volume  2,  page  38,  line  15,  is  sufficient 
in  suit  in  municipal  court.  People  vs.  Brodsky-Palman-Gelber  Co.,  280 — 168. 
Proofs: 

The  collector's  tax  warrant,  together  with  the  tax  judgment,  sale,  forfeiture 
and  redemption  record,  is  sufficient  evidence  of  the  assessment  and  levy 
of  the  taxes,  the  amount  of  the  same,  the  years  in  which  they  were  as- 
sessed and  levied,  and  that  the  taxes  were  due  and  unpaid,  and  that  the 
lands  in  question  were  forfeited  to  the  State.  A  certified  copy  of  the  tax 
judgment,  sale,  redemption  and  forfeiture  record,  together  with  proof  that 
the  defendants  were  the  owners  for  those  years,  makes  a  prima  facie  case. 
Cemetery  Co.  vs.  People,  204 — 468. 

The  tax-payer  is  not  estopped  from  contesting  the  legality  of  a  tax  in  an  action 
of  debt  against  him  because  of  a  judgment  against  land  by  default  for  de- 
linquent taxes.     Cemetery  Co.  vs.  People,  204 — 468. 

In  au  action  of  debt,  introduction  of  certified  copy  of  tax  collector 's  warrants, 
the  tax  judgment,  sale,  redemption,  and  forfeiture  record,  makes  a  prima 
facie  case  and  established  to  that  extent  the  ownership  of  the  property 
in  question.     Harding  vs.  People,  202 — 122. 

In  an  action  of  debt,  the  provision  in  Sec.  232  that  the  person  against  whom 
property  is  assessed  shall  be  regarded  prima  facie  as  the  owner,  is  for  the 
benefit  of  the  people,  and  the  people  may  elect  to  waive  this  benefit  to 
show  ownership  in  another.  "Owner"  has  been  defined  as  one  who  has 
the  usufruct,  control  or  occupation  of  land  with  claim  of  ownership. 
Coombs  vs.  People,  198—586. 

In  action  of  debt  in  personam  to  recover  tax:      1.     Valid  tax  must  be  estab- 
lished.    2.     Must  be  due.     Estoppel  of  tax  deed  under  Sec.  224  does  not 
extend  to  this  action.     O.  and  M.    E.    Co.    vs.    Highway    Commissioners, 
117—279. 
Character  of  remedy: 

Eemedy  under  this  section  is  purely  personal,  and  judgment  is  personal  and 
may  be  levied  on  property  subject  to  execution.     Greenwood  vs.  Town  of 
La   Salle,   137—225    (1891). 
137—225  (1891). 

Judgment  in  personam  in  suit  iinder  this  section  differs  in  no  matter  from  an 
ordinary  judgment  rendered  in  the  Circuit  or  County  Court  in  an  action 


183 

of  debt  or  assumpsit.  The  i)laintiflf,  who  recovered  the  judgment,  has  the 
right  to  collect  it  by  execution  in  the  same  manner  that  any  other  judg- 
ment might  be  collected.     Byrne  vs.  Town  of  La  Salle,  123 — 581. 

Lien  of  judgment  recovered  in  action,  under  above,  for  taxes  due  on  several 
tracts,  is  that  of  ordinary  judgment,  and  is  junior  lien  of  prior  mortgage. 
Kepley  vs.  Jansen,  107 — 79. 

County  collector's  proceeding  for  collection  of  a  tax  is  a  civil  proceeding  for 
the  collection  of  debt,  and  such  action  may  be  maintained  under  this  sec- 
tion.    People   (ex  rel.)  vs.  St.  Louis  Merchants  Bridge  Co.,  282 — 408. 
Miscellaneous: 

Personal  liability  may  be  enforced  under  this  section,  although  irregularities 
have  intervened  in  the  proceedings  which  will  be  fatal  to  a  tax  sale. 
Greenwood  vs.  Town  of  La  Salle,  137—225  (1891). 

Suit  in  personam  to  recover  tax  on  forfeited  property:  Irregularities  in  for- 
feiture immaterial,  so  long  as  there  was  a  forfeiture  in  fact.  Sanderson 
vs.  Town  of  La  Salle,  117 — 171. 

After  a  judgment  in  personam  rendered  for  taxes,  the  tax  debtor  cannot  in- 
augurate a  proceeding  under  Sec.  203  and  have  his  land  or  lots  sold  to  the 
highest  bidder,  and  thereby  relieve  himself  from  personal  liability  to  pay 
his  taxes.  Such  a  proceeding  will  have  no  effect  on  the  judgment.  Byrne 
vs.  Town  of  La  Salle,  123—581. 

But  the  purchaser  under  execution  on  personal  judgment  in  favor  of  State  for 
taxes,  failing  to  acquire  any  title,  may  have  such  sale  set  aside,  and  be 
subrogated  to  the  further  rights  of  the  State  to  enforce  such  judgment  in 
personam  against  the  equitable  assets  of  defendant,  may  proceed  in  per- 
sonam and  in  rem  at  same  time;  but  when  the  taxes  are  once  paid,  by 
whatever  means,  the  proceeding  in  rem  is  not  available  for  the  purpose  of 
enforcing  rights  of  third  parties.     P.  vs.  Winter,  116 — 211. 

Action  of  debt  to  recover  tax  due  which  has  been  unavailingly  attempted  to 
be  collected  by  sale  of  property  is  cumulative  remedy,  and  prior  judgment 
bars  it  only  when  satisfied.    P.  vs.  Davis,  112 — 272. 

Statute  does  not  make  taxes  due  on  one  tract  lien  on  another  tract.  Kepley 
vs.  Jansen,  107 — 79. 

Personal  judgment  for  taxes  does  not  affect  lien  of  tax  on  land  or  right  to 
judgment  against  land  for  tax.     P.  vs.  Stahl,  101 — 346. 

Fact  that  property  is  assessed  too  high  no  defense  to  action  for  debt  for  taxes. 
People  vs.  Hibernian  Bank  Ass'n,  245 — 522. 

Action  of  debt  by  People  to  recover  taxes  is  not  barred  by  Statute  of  Limita- 
tions,   People  vs.  Hibernian  Bank  Ass'n,  245 — 523, 

In  suits  based  on  this  section  property  owner  may  avail  himself  of  any  de- 
fense that  might  be  made  on  application  by  collector  for  judgment  for 
delinquent  taxes  and  this  would  include  defense  that  tax  is  unauthorized 
by  law  or  assessed  upon  property  not  subject  to  taxation  or  that  capital 
stock  tax  was  unauthorized  because  State  Board  failed  to  deduct  value  of 
corporation's  tangible  property.     Neal  Institute  Co.  vs.  Stuckart,  281 — 526. 

Rules  of  change  of  venue  in  an  action  for  debt  apply  to  a  proceeding  for  the 
collection  of  a  tax,  and  in  such  pioceedings  the  People  are  entitled  to  a 
rhange  of  venue  because  of  prejudice  and  interest  of  the  judge.  People 
(ex  rel.)   vs.  St.  Louis  Merchant.'*  Bridge  Co.,  282 — 408. 


184 

Suit  for  personal  property  tax: 

A  suit  to  collect  a  pert^oiial  property  tax  not  a  lien  existing  by  virtue  of  the 
warrant  held  bj'  the  collector,  must  be  brought  by  thci  county  board  in  the 
name  of  the  People.     Loeber  vs.  Leiniuger,  175 — 490. 

Suit  for  delinquent  personal  property  tax  may  be  for  all  taxes  due  and  unpaid, 
whether  a  part  is  due  the  State,  part  to  the  county  and  part  to  municipal 
corporations.     Ottawa  Gas  L.  Co.  vs.  P.,  138 — 336   (1891). 

The  right  of  recovery  is  for  all  the  personal  property  taxes  due  from  the  de- 
fendant, and,  when  recovered,  it  will  be  the  duty  of  the  county  board  to 
distribute  them  to  several  municipal  corporations  to  which  they  belong, 
as  would  have  to  be  done  in  case  of  a  recovery  by  the  county  board,  under 
the  first  clause  of  the  section,  of  the  whole  amount  of  taxes  due  on  for- 
feited property.     Dalby  vs.  P.,  124 — 66. 

Liability  for  unpaid  personal  tax  may  be  shown  aliunde  return  of  delinquent 
tax  collector.     Ottawa  Gas  L.  Co.  vs.  P.,  138 — 336  (1891). 

The  return  of  the  county  collector  is  prima  facie  evidence  that  personal  prop- 
erty tax  is  due  and  unpaid.  If  his  return  is  not  in  evidence,  the  liability 
may  be  shown  by  proving  the  assessment,  the  extension  of  the  taxes,  and 
their  nonpayment.     Carney  vs.  People,  210^ — 434. 

Return  of  collector  is  prima  facie  evidence  only,  that  personalty  tax  is  due  and 
unpaid.     Ottawa  Gas  L.  Co.  vs.  P.,  138—336  (1891). 

Corporation  stock  tax  is  a  personal  property  tax.  Ottawa  Gas  L.  Co.  vs.  P., 
138—336  (1891). 

Constitutionality  of  this  Act  is  reaflSirmed.  Ottawa  Gas  L.  Co.  vs.  P.,  138 — 336 
(1891). 

Under  the  circumstances  of  this  case,  it  is  not  a  valid  objection  to  the  mainte- 
nance of  an  action  of  debt  under  the  statute  that  the    property    was    as- 
sessed to  the  owner,  and  not  to  the  agent  who  had  the  property  in  his 
charge.     Dalby  vs.  P.,  124 — 66. 
Interest: 

Interest  can  only  be  recovered  at  6  per  cent.  Greenwood  vs.  Town  of  La  Salle, 
137—22.5  (1891).  • 

Homestead  exemption: 

Homestead  exemption  good  against  judgment  in  personam  for  taxes.  Douthett 
vs.   Winter,   108-330. 

Final  settlement  of  county  collector  —  Statement  to  county 
clerk.]  Section  231.  On  or  before  the  third  Monday  in  June,  an- 
nually, the  county  collector  shall  make  out  and  file  with  the 
county  clerk  a  statement  in  writing,  setting  forth,  in  detail,  the 
name  of  each  person  charged  with  personal  property  tax  which  he 
has  been  unable  to  collect,  by  reason  of  the  removal  or  insolvency 
of  the  person  charged  with  such  tax,  the  value  of  the  property, 
and  the  amount  of  tax,  the  cause  of  inability  to  collect  such  tax, 
in  each  separate  case,  in  a  column  provided  in  the  list  for  that 
purpose.  Said  collector  shall,  at  the  same  time,  make  out  and 
file  with  the  county  clerk  a  similar  detailed  list  of  errors  in  as- 
sessment of  real  estate,  and  errors  in  footing  of  tax  books,  giving 
in  each  case  a  description  of  the  property,  the  valuation  and  amount 
of  several  taxes  and  special  assessments,  and  cause  of  error.     The 


185 

truth  of  the  statements  coutained  in  such  lists  shall  be  verified 
by  atTfidavit  of  the  county  collector.  County  collectors,  in  cases  of 
removals  and  insolvencies,  may  give,  as  the  cause  of  inability  to 
collect,  the  same  cause  as  sworn  to  by  the  town  or  district  col- 
lectors, stating  in  their  return  the  fact  that  such  was  the  state- 
ment made  by  the  town  or  district  collector,  and  that  such  tax  still 
remains  uncollected. 

Back  taxes  without  any  increase  for  costs  are  to  be  added  to  the  current  taxes, 
"and  so  when  the  forfeited  taxes  for  the  year  1875  are  added  to  the  cur- 
rent taxes  for  the  j-ear  1876,  or  the  forfeited  taxes  for  the  year  1876  are 
added  to  the  current  taxes  for  the  year  1877,  the  forfeiture  for  each  of 
those  years  is  of  a  single  item,  including  current  and  back  taxes,  and 
.single  costs  upon  the  whole,  and  separate  charges  for  costs  for  current 
and  for  back  taxes  are  not  chargeable  in  each  succeeding  year."  Harland 
vs.  Eastman,  119—22. 
Prior  to  Act  of  1879  10  per  cent,  provided  for  by  statute  should  be  computed 
only  on  the  taxes  due,  not  on  the  penalties  which  may  have  accumulated 
from  j'car  to  year.  Gage  vs.  Williams,  119 — 563;  Harland  vs.  Eastman, 
119—22. 
Under  former  statute,  .settlement  was  prima  facie  proof  of  balance  due,  and 
settlement  might  be  opened  as  if  made  between  individuals,  i.  e.,  not 
bound  by  mistake.     Washington  County  vs.  Parlier,  10 — (5  Gil.),  232. 

Credit  on  forfeited  property  —  Printer's  fee.]  Section  232.  If 
any  lands  or  lots  shall  be  forfeited  to  the  state  for  taxes  or  special 
assessments,  the  collector  shall  be  entitled  to  a  credit  in  his  final 
settlement,  for  the  amount  of  the  several  taxes  and  special  assess- 
ments thereon — the  county  to  allow  the  amount  of  printers'  fees 
thereon,  and  be  entitled  to  said  fees  so  allowed,  when  collected. 

Settlement  with  county  board.]  Section  233.  On  the  third 
Monday  in  .June,  annually  the  county  board  shall  settle  with  and 
allow  the  county  collector  credit  for  such  allowance  as  he  may  be 
legally  entitled  to. 

When  collector  to  account  with  clerk.]  Section  234.  If  there 
be  no  session  of  the  county  board  held  at  the  proper  time  for  set- 
tling and  adjusting  the  accounts  of  the  county  collector,  it  shall 
be  the  duty  of  the  collector  to  file  the  lists  with  the  county  clerk, 
who  shall  examine  said  lis1s  and  correct  the  same,  if  necessary,  in 
like  manner  as  said  board  is  re(|uired  to  do.  Said  county  clerk 
shall  make  an  accurate  computation  of  llie  value  of  the  property 
and  the  amount  of  the  delinquent  tax  and  special  assessments  re- 
tnfnefl,  ['()]•  which  the  colleclor  is  entitled  to  credit. 

Clerk  to  certify  to  auditor.]  Section  235.  The  county  clerk 
shall  inuiiediately,  in  oil  her  case,  certify  lo  the  auditor  of  public 
aceounts  the  valuation  of  pi-operty,  and  the  amount  of  state  taxes 
due  thereon,  for  which  the  eollectoi-  may  he  allowed  credit. 


186 

Clerk  to  certify  to  local  authorities,  etc.]  Section  236,  The 
county  clerk  shall  also,  at  the  same  time,  certify  to  the  several 
authorities  or  persons  with  whom  the  county  collector  is  to  make 
settlement,  showing  the  valuation  of  property  and  amount  of  taxes 
and  special  assessments  due  thereon  allowable  to  said  collector  in 
the  settlement  of  their  several  accounts. 

Credits  on  final  settlement  —  Examination  of  accounts,  etc.] 
Section  237.  The  auditor  and  other  proper  authorities  or  persons 
shall,  in  their  final  settlements  with  the  collector,  allow  him  credit 
for  the  amount  so  certified :  Provided,  that  if  the  auditor  or  such 
other  proper  authorities  or  persons  shall  have  reason  to  believe 
that  the  amount  stated  in  said  certificate  is  not  correct,  or  that 
the  allowance  was  illegally  made,  he  or  they  shall  return  the 
same  for  correction;  and  when  the  same  shall  appear  to  be  nec- 
essary, in  the  opinion  of  the  auditor  or  such  other  proper  authori- 
ties or  persons,  he  or  they  shall'  designate  and  appoint  some  com- 
petent person  to  examine  the  collector's  books  and  settlement,  and 
the  person  so  designated  and  appointed  shall  have  access  to  the 
collector's  books  and  papers,  appertaining  to  such  collector's  of- 
fice or  settlement,  for  the  purpose  of  making  such  examination. 

Final  order  —  Corrections,  etc.]  Section  238.  In  all  cases 
when  the  adjustment  is  made  with  the  county  clerk,  the  county 
board  shall,  at  the  first  session  thereafter,  examine  such  settle- 
ment, and  if  found  correct  shall  enter  an  order  to  that  effect;  but 
if  any  omission  or  error  is  found,  said  board  shall  cause  ,the  same 
to  be  corrected,  and  a  correct  statement  of  the  facts  in  the  case 
forwarded  to  the  auditor  and  other  proper  authorities  or  persons, 
who  shall  correct  and  adjust  the  collector's  accounts  accordingly. 

Partial  settlement  of  county  collectors  —  April  statement  to 
clerk.]  Section  239.  On  or  before  the  tenth  day  of  April,  an- 
nually, after  he  has  made  settlement  with  town  or  district  col- 
lectors, the  county  collector  shall  make  a  sworn  statement,  show- 
ing the  total  amounts  of  each  kind  of  tax  received  by  him  from 
town  or  district  collectors,  and  the  total  amount  of  each  collected 
by  himself — which  statement  shall  be  filed  in  the  office  of  county 
clerk.     [As  amended  by  act  approved  May  3,  1873. 

Clerk  to  notify  auditor,  etc.,  amount  due  them.]  Section  240. 
The  clerk  shall  immediately,  on  the  receipt  of  such  statement,  cer- 
tify to  the  auditor  and  to  other  proper  authorities  or  persons,  the 
amount  for  which  the  collector  is  required  to  settle  with  them 
severally. 


187 

April  payment  to  state  treasurer.]  Section  241.  The  county 
collector  shall,  on  or  before  the  fifteenth  day  of  April  following, 
pay  over  to  the  state  treasurer  the  taxes  in  his  hands,  payable  to 
the  state  treasury,  as  shown  by  the  statement  required  by  section 
239,  of  this  act.     [As  amended  by  act  approved  May  3,  1873. 

Effect  of  failure  of  collector  to  obtain  judgment.]  Section  242. 
The  failure  of  any  county  collector  to  obtain  judgment  shall  not 
prevent  him  from  presenting  his  statement  of  credits,  and  making 
settlement  for  taxes  and  special  assessments  in  his  hands,  at  the 
time  required  by  this  act;  but  if,  from  no  fault  of  the  collector, 
he  fail  to  obtain  judgment  and  sale  of  delinquent  real  estate  at 
the  time  required  by  this  act,  shall  be  allowed,  in  his  settlements, 
a  temporary  credit  for  the  amount  of  taxes  and  special  assessments 
in  such  delinquent  list,  which  delinquent  taxes  and  special  assess- 
ments shall  be  accounted  for  and  paid  immediately  after  sale  is 
had. 

April  payment  to  local  authorities  —  Proviso  as  to  Fees.]  Sec- 
tion 243.  The  county  collector  shall  on  the  first  day  of  April  and 
the  first  day  of  each  and  every  month  thereafter,  pay  over  to  the 
other  proper  authorities  or  persons  the  amounts  in  his  hands  and 
payable  to  them  as  taxes,  not  theretofore  paid  over:  Provided, 
that  in  counties  under  township  organization,  where  no  town  col- 
lectors are  elected,  no  fees  or  commissions  shall  be  deducted  by 
the  county  collector  from  taxes  collected  by  him  and  heretofore 
authorized  to  be  collected  by  town  collectors,  and  all  such  taxes 
collected  shall  be  paid  over  in  full  to  the  proper  authorities  or  per- 
sons authorized  l)y  law  to  receive  the  same. 

Any  county  collector  who  shall  fail  to  pay  over  the  amount 
of  taxes  due  and  payable,  at  the  time  or  times  required  by  this  sec- 
tion, shall  be  subject  as  a  penalty  for  such  failure  to  pay  a  sum 
of  money  equal  to  the  interest  on  such  amount  at  the  rate  of  one- 
tenth  of  one  (1)  per  cent  per  day  from  the  time  such  amount 
becomes  due  and  payal)le  until  the  same  is  paid;  a)id  the  sureties 
upon  the  official  bond  of  such  collector  shall  be  liable  for  the  pay- 
ment of  such  penalty.  The  penalty  in  this  section  provided  may 
be  recovered  in  an  action  oi!  debt  against  such  collector  and  his 
sureties  aforesaid,  in  the  name  of  the  people  of  the  State  of  Illi- 
nois, in  any  court  of  com])et(!nt  jurisdiction,  and  the  amount  of 
the  penalty,  when  recovered,  shall  be  paid  iiitn  the  county  Ircas- 
\iry:  Provided,  however,  that  this  section  shall  not  invalidate  oi- 
increase  the  liability  u])o\\  the  bond  of  any  county  collector  in  force 
prior  to  the  passage  of  this  Act,  and  that  to  such  extent  as  its  ai)- 


188 

plication  to  any  such  existing  bond  would  result  in  invalidating  or 
increasing  the  liability  thereon,  this  section  shall  be  inapplicable 
thereto.     [As  amended  by  act  tiled  June  28,  1917.     L.  1917,  p.  654. 

To  pay  cities,  etc.,  every  ten  days.]  Section  244.  The  county 
collector  shall  report  and  pay  over  the  amount  of  tax  and  special 
assessments,  due  to  towns,  districts,  cities,  villages,  corporations 
and  persons,  collected  by  him  on  delinquent  property,  at  least 
once  in  every  ten  days,  when  demanded  by  the  proper  authorities 
or  persons. 

Failure  to  make  report  —  Suit.]  Section  245.  Any  county 
collector  failing  to  make  the  reports  and  payments  hereinbefore 
required,  for  five  days  after  the  time  specified  for  that  purpose,  or 
after  demand  made  as  aforesaid,  the  auditor  or  such  other  au- 
thorities or  persons,  may  bring  suit  upon  the  collector's  bond. 

Failure  to  account  and  pay  over  —  Suit.]  Section  246.  If  any 
county  collector  fails  to  account  and  pay  over  as  required  in  the 
preceding  sections,  his  office  may  be  declared  vacant  by  the  coun- 
ty board,  or  by  any  court  in  which  suit  is  brought  on  his  official 
bond. 

Final  settlement  of  the  county  collector  for  state  taxes  — 
Manner  of  making  settlement.]  Section  247.  The  county  clerk 
shall  make  out  and  deliver  to  the  county  collector,  as  soon  as  ad- 
justment is  made  with  the  county  board  or  county  clerk,  annually, 
the  statements,  certificates  and  lists,  appertaining  to  the  settlement 
of  the  accounts  of  such  collector,  which  statements,  certificates  and 
lists  shall  be  made  out  in  proper  form,  under  his  seal  of  office,  on 
blanks  which  it  is  hereby  made  the  duty  of  the  Auditor  to  furnish 
annually  for  that  purpose.  The  collector  shall  deliver  the  same 
at  the  office  of  the  Auditor  and  make  a  final  settlement  of  his  ac- 
counts, and  pay  the  amount  due  the  State,  into  the  State  treas- 
ury, on  or  before  the  first  day  of  July  next  after  receiving  the  tax 
books :  Provided,  that  in  all  cases  where  the  statements,  certificates 
and  lists  appertaining  to  the  final  settlement  of  a  collector  are 
on  file  with  the  Auditor  on  or  before  the  first  day  of  July,  such 
collector  shall  not  be  liable  to  any  penalty  by  reason  of  failirig 
to  pay  the  balance  found  due  on  the  account  of  such  collector  until 
the  expiration  of  fifteen  days  after  mailing  said  Auditor's  state- 
ment showing  balance  due  the  State  on  such  collector's  account: 
Provided,  further,  that  this  section  shall  not  be  held  to  relieve  any 
collector  from  the  payment  of  any  penalty  provided  in  this  Act, 
by  reason  of  the  failure  to  make  payment  to  the  State  at  othev 


189 

time  or  times,  as  required  by  this  or  any  other  Act  of  the  General 
Asseml)ly  of  this  State.  [As  amended  by  Act  approved  June  25, 
1917.     L.  1917,  p.  664. 

Duplicate  statement  to  auditor.]  Section  248.  The  county 
clerk  shall  furnish  a  duplicate  copy  of  said  statement,  duly  certi- 
fied, whenever  re(iuested  so  to  do  by  the  auditor. 

Correction.]  If  the  statement  of  credits  herein  required,  or 
any  of  the  items  therein,  are  objected  to  by  the  auditor,  he  shall 
return  the  statement  to  the  county  clerk,  stating  his  objections, 
and  said  clerk  shall  examine  and  correct  or  explain  the  same  satis- 
factorily, and  return  the  statement  to  said  auditor. 

Overpayment  refunded.]  Section  249.  If  any  collector  shall 
have  paid,  or  may  hereafter  pay,  into  the  state  treasury,  any 
greater  sum  or  sums  of  money  than  are  or  may  be  legally  and 
justly  due  from  such  collector,  after  deducting  abatements  and 
commissions,  the  auditor  shall  issue  his  warrant  for  the  amount 
so  overpaid,  which  shall  be  paid  out  of  the  fund  or  funds  so  over- 
paid on  said  warrant. 

How  paid  into  treasury  —  Duplicate  receipt.]  Section  250. 
Upon  ascertaining  the  amount  due  to  the  state  from  any  collector 
or  other  person,  the  auditor  shall  give  such  person  a  statement 
of  the  amount  to  be  paid,  and  upon  the  presentation  of  such  state- 
ment to  the  state  treasurer,  and  the  payment  of  the  sum  stated 
to  be  due,  the  treasurer  shall  give  duplicate  receipts  therefor,  one 
of  which  shall  be  filed  in  the  auditor's  office,  and  entered  in  a 
book  to  be  kept  for  that  purpose,  and  the  other  shall  be  counter- 
signed by  the  auditor  and  delivered  to  the  person  making  the 
payment;  and  no  payment  shall  be  considered  as  having  been 
made  until  the  treasurer's  receipt  shall  be  countersigned  by  the 
auditor  as  afoi'csaid. 

Negflect  of  duty  by  collector— Penalty  —  Recovery.  |  Section 
251.  Any  county  collector  who  shall  fail  to  pay  inio  the  State 
treasury,  Ihc  amount  of  taxes  due  and  payable  from  such  col- 
lector, 1o  llic  Stale,  at  the  time  or  times  nMiuiitd  by  any  i)ro- 
vision  of  Ihis  Act,  shall  pay  to  the  State,  as  a  penally  for  such 
failure,  a  sum  of  money  e(|ual  to  the  interest  on  such  amount  at 
the  rate  of  one-tenth  of  one  ])ei'  ceni  per  day  fi-oni  the  time  such 
amonni  becomes  due  and  payablr  until  ihc  sum  is  paid;  aiul  1lie 
sureties  upon  the  official  bond  of  .such  collo-lor  shall  l»c  liable  for 
the  payment  of  such  penally.  The  penalty  in  this  seel  ion  provided 
Tiiav  be  recovered  in  an  action  of  debt   a^''iiins1   such  collector  and 


190 

his  sureties  aforesaid,  in  the  name  of  the  People  of  the  State  of 
Illinois,  in  any  court  of  competent  jurisdiction,  and  the  amount 
of  the  penalty,  when  recovered,  shall  be  paid  into  the  State  treas- 
ury. Such  action  shall  be  brought  by  the  Auditor  within  ten  days 
after  any  such  amount  of  taxes  becomes  due  and  unpaid,  but  a 
failure  to  bring  such  suit  within  such  times  shall  not  preclude  the 
bringing  of  an  action  thereafter:  Provided,  that  the  Auditor  may 
settle  with  such  delinquent  collector,  upon  the  payment  of  the 
amount  of  taxes  in  arrear,  together  with  the  penalty  aforesaid,  but 
the  Auditor  shall  not  remit  any  part  of  said  penalty:  Provided, 
further,  that  in  all  cases  where  the  statements,  certificates  and 
lists  pertaining  to  the  final  statement  of  a  collector  are  on  file 
with  the  Auditor  as  provided  in  this  Act,  such  collectar  shall  not 
be  liable  for  any  penalty  for  failure  to  pay  into  the  State  treasury 
the  amount  due  on  such  final  settlement  until  the  expiration  of  fif- 
teen days  after  mailing  the  Auditor's  statement  required  by  this 
Act. 

Provided,  however,  that  this  section  shall  not  invalidate  or  in- 
crease the  liability  upon  the  bond  of  any  county  treasurer  in  force 
prior  to  the  passage  of  this  Act,  and  that  to  such  extent  as  its 
application  to  any  such  existing  bond  would  result  in  invalidating 
such  bond  or  increasing  the  liability  thereon,  this  section  shall  be 
inapplicable  thereto.  [As  amended  by  Act  approved  June  25,  1917. 
L.  1917,  p.  664. 

Final  settlement  —  Duty  of  collector  —  Notice  —  Hearing. 
Section  252.  Upon  the  final  settlement  of  any  account  with  the 
State,  the  Auditor  shall  give  the  collector  duplicate  certificates, 
under  his  seal  of  office,  setting  forth  that  said  collector  has  set- 
tled and  paid  into  the  State  treasury  the  full  amount  due  from 
him  on  said  account;  and  it  shall  be  the  duty  of  the  collector  to 
file  one  of  said  certificates  in  the  office  of  the  county  clerk,  on  or 
before  the  first  day  of  August  next  after  receiving  the  tax  books. 
If  any  collector  shall  neglect  or  refuse  to  file  one  of  said  certificates 
as  above  required,  the  county  clerk  shall  leave  a  written  notice  at 
the  office  of  said  collector  requiring  him  to  appear  before  the  Coun- 
ty Court  at  the  September  term  thereof,  and  show  cause  why  he 
has  not  filed  the  certificate  aforesaid.  If  the  county  clerk  shall  not 
notify  the  collector  as  above  required,  on  or  before  the  fifth  day 
of  August  aforesaid,  the  State  Auditor  shall  immediately  serve  such 
notice  upon  the  county  collector,  requiring  him  to  appear  before  said 
court  and  show  cause  as  aforesaid.  If  any  collector  so  notified 
as  aforesaid  shall  not  show  that  he  has  paid  over  the  full  amount 


191 

due  from  him,  and  made  a  final  settlement  with,  the  State  and 
county,  01"  that  he  is  lawfully  excused  for  failing  so  to  do,  his  offite 
as  collector  and  treasurer  shall  be  declared  vacant  by  said  court, 
and  the  same  filled  as  in  other  cases  of  vacancy  by  reason  of  death 
or  otherwise. 

When  the  notice  aforesaid  shall  have  been  served  as  foresaid, 
at  least  fifteen  days  before  the  first  day  of  the  September  term 
of  the  County  Court,  said  court  shall  proceed  forthwith  to  hear  and 
determine  the  matter,  but  if  fifteen  days  shall  not  have  intervened 
before  the  service  of  such  notice  as  aforesaid,  and  the  first  day  of 
the  September  term  of  said  court,  then  the  matter  shall  be  heard 
at  the  next  succeeding  term  thereof.  AVhen  such  notice  shall  be 
given  by  the  Auditor,  the  Attorney  General  shall  appear  and  repre- 
sent the  interests  of  the  State  in  all  proceedings  arising  or  taken  by 
reason  of  said  notice.  [As  amended  by  Act  approved  June  25,  1917. 
L.  1917,  p.  664. 

Liens  of  taxes — Of  tax  on  real  estate.]  Section  253.  The  taxes 
upon  real  property,  together  with  all  penalties,  interests  and  costs, 
that  may  accrue  thereon,  shall  be  a  prior  and  first  lien  on  such  real 
property,  superior  to  all  other  liens  and  incumbrances,  from  and  in- 
cluding the  first  day  of  jNlay  in  the  year  in  which  the  taxes  are 
levied  until  the  same  are  paid;  which  lien  may  be  foreclosed  in 
equity  in  any  court  of  competent  jurisdiction  in  the  name  of  the 
People  of  the  State  of  Illinois',  whenever  the  taxes  for  two  or  more 
years,  upon  the  same  description  of  property,  shall  have  been  for- 
feited to  the  State,  and  may  be  sold  under  the  order  of  the  court  by 
the  person  having  authority  to  receive  State  and  county  taxes,  with 
the  same  notice  to  interested  parties  and  right  of  redemption  from 
said  sale,  as  is  now  provided  by  law,  and  in  conformity  witli  sections 
four  (4)  and  five  (5)  of  Article  IX  of  the  Constitution  of  this  State. 
In  proceedings  to  foreclose  the  tax  lien  on  any  real  inoperty,  the 
amount  due  on  the  collector's  hooks  against  the  said  i)roperty  shall 
be  prima  facie  evidence  of  the  amount  of  taxes  against  the  said  real 
property.  When  any  taxes  are  colleclol  in  any  such  foreclosure 
proceedings,  they  shall  be  paid  to  the  county  collectoi',  to  be  dis- 
tributed by  him  to  the  respective  authorities  entitled  thereto.  [As 
amended  by  act  approved  May  30,  1881.  In  force  July  1,  IS8I.  Ti. 
1881,  p.  130.     Compare  Section  53  of  1898,  post. J 

Li«n  for  taxes  accrues  on  April  1st  of  each  year  and  is  not  discharged  l)y  sub- 
sequent transfer  to  educational  or  religious  coriioration.     rooplo   (ex  rcl.) 
vs.  Ladies  of  Loretto,  240 — 40;',. 
8ection  253  requires  that  a  purchaser  under  decree  comply  with    sec.    216    by 
giving  notifc  as  required  therein  before  he  is  entitled  to  a  deed,  but  sec. 


192 

217  requiring  affidavit  of  service  of  notice  does  not  apply  to  proceedings 
under  sec.  253  and  when  a  court  of  chancery  acquires  jurisdiction  under 
that  section  it  may  retain  jurisdiction  until  all  proceedings  necessarj  to 
invest  purchaser  with  title  has  been  consummated.  Clark  vs.  Zaleski, 
253—63;  People  vs.  Banks,  272—502. 

Tax  deeds  held  by  parties  of  record  are  cut  off  by  decree  foreclosing  tax  lien; 
and  the  proceedings  constitute  a  new  and  independent  title.  Clark  vs. 
Zaleski,  253—63. 

The  redemption  referred  to  in  see.  253  means  right  to  redeem  within  two  years 
from  sale,  as  provided  in  sec.  210  and  sec.  5,  art  9  of  constitution.  Clark 
vs.  Zaleski,  253—63. 

Each  tax  is  a  lien  upon  railroad  property  only  as  to  the  amount  of  such  prop- 
erty in  the  taxing  district.     People  vs.  Ey.  Co.,  266 — 557. 

On  application  for  a  deed  purchaser  at  foreclosure  of  tax  lien  must  both  al- 
lege and  prove  compliance  with  sec.  216,  and  such  compliance  must  be 
shown  by  direct  and  positive  statements  of  the  facts  and  not  be  left  to 
inference.     People  vs.  Banks,  272 — 502. 

Where  necessary  party  to  foreclosure  proceeding  is  not  made  party  to  original 
suit,  he  cannot  be  precluded  as  to  his  interest  by  a  statement  in  supple- 
mental decree  that  he  had  notice  of  supplemental  proceeding.  Glos  vs. 
People,  259—332,  341. 

Foreclosure  of  tax  liens  follows  same  procedure  as  foreclosure  of  other  liens 
in  equity.     People  vs.  Cant,  260 — 497. 

Defendant  to  proceedings  to  foreclose  a  tax  lien  having  an  interest  in  lots 
has  right,  before  bids  are  made,  to  pay  full  amount  of  decree  against  lots 
but  he  is  not  entitled  to  pay  a  part  only,  of  amount  of  decree  against  any 
particular  lot.     People  vs.  Cant,  260 — 497. 

Grantee  in  quit  claim  deed  of  one-third  of  whatever  interest  her  husband  had 
acquired  in  lots  in  the  county  by  virtue  of  tax  deeds,  but  which  did  not 
describe  the  property  against  which  the  lien  is  being  foreclosed  was  not 
a  necessary  party.     People  vs.  Evans,  262 — 235. 

The  lien  for  taxes  which  have  been  forfeited  to  the  State  is  paramount  to  all 
rights,  titles,  claims  or  interests,  whenever  and  however  acquired,  and 
everyone  claiming  an  interest  is  proper  party  defendant  to  proceeding  to 
enforce  the  lien,  and  his  interest  is  subject  to  decree  foreclosing  the  lien. 
People  vs.  Evans,  262—235. 

Section  227  of  Kevenue  Act  does  not  conflict  with  sec.  253.  Ziccarelli  vs. 
Stuckart,  277—26. 

Sees.  4  and  5  of  Art.  9  of  the  Constitution  and  Sees.  253  of  the  Ecvenue  Act 
contemplate,  not  a  personal  judgment,  but  a  judgment  or  decree  in  rem. 
Where  the  proceeding  is  to  enforce  a  decree  or  judgment  in  rem,  or  against 
the  land  itself,  the  officer  authorized  to  sell  the  property  is  the  treasurer 
or  ex  officio  county  collector,  and  the  time  of  redemption  is  a  period  of 
two  years.  But  where  a  judgment  is  against  the  owner  of  land  for  de- 
linquent taxes,  which  is  a  judgment  in  personam,  the  right  of  redemption 
is  that  fixed  by  the  statute  in  case  of  ordinary  sales  under  judgments,  and 
the  officer  who  has  authority  to  make  the  sale  is  the  sheriff  of  the  county. 
Langlois  vs.  People,  212 — 75. 

In  a  proceeding  to  foreclose  under  this  section,  the  amount  shown  by  the  col- 
lector's books  is  sufficient  evidence  of  the  taxes  due.  However,  where  the 
person  objecting  had  not  appeared  at  the  proceedings  before  the  County 


193 

Court  (Sec.  191),  he  may  here  raise  objections  going  to  tlie  legality  of  the 
taxes  forfeited  for  in  rebuttal  of  the  amount  on  the  books.  The  court 
may  then  foreclose  as  to  the  amounts  legally  forfeited  for.  Hammond  vs. 
P.,  169—550. 

A  decree  for  defendant,  rendered  in  a  suit  to  foreclose  the  lien  upon  land  of  a 
delinquent  drainage  assessment  under  this  section,  which  finds  that  com- 
plainant "is  not  entitled  to  recover  the  assessment  claimed  in  the  bill," 
is  a  bar  to  a  subsequent  application  for  judgment  against  such  lands  for 
the  assessment  in  the  County  Court.     P.  vs.  Rickert,  159 — 496  (1896). 

To  proceed  under  this  section  there  must  have  been  a  forfeiture  of  taxes  for 
two  or  more  years.  In  order  to  have  a  forfeiture,  a  judgment,  process 
authorizing  a  sale,  an  offer  to  sell,  and  failure  to  sell  on  want  of  bidders, 
is  required.  Thus  the  process  for  sale  provided  by  Sec.  194  is  essential, 
and  the  absence  of  the  seal  to  that  is  fatal.  P.  vs.  Henckler,  137 — 580 
(1891). 

Certificate  should  be  requested  under  seal,  and  a  forfeiture  of  lands  under  pri- 
vate scrawl  of  the  clerk  will  be  void.     P.  vs.  Henckler,  137 — 580  (1891). 

Where  there  was  a  bill  to  foreclose  under  Sec.  253,  the  precept  provided  by 
Sec.  194  was  not  attested  under  seal  of  the  court  and  so  was  void;  there 
was  no  forfeiture  under  Sec.  203  and  no  foreclosure  could  be  decreed.  P. 
vs.  Henckler,  137—580  (1891). 

The  State  Board  of  Equalization  merely  balances  the  valuations  of  the  differ- 
ent corporations  through  which  the  railroad  runs;  the  different  taxing 
bodies  levying  the  taxes.  Thus  the  lien  provided  by  Sec.  253  of  a  de- 
linquent road  tax  against  railroad  track  as  real  estate,  is  only  upon  that 
portion  of  the  railroad  upon  which  levied  within  that  road  district  and 
does  not  extend  to  other  property.  W.,  St.  L.  and  P.  R.  Co.  vs.  P., 
137—181  (1891). 

The  amendment  iii  1881,  adding  right  to  enforce  this  lien  by  foreclosure,  did 
not  create  or  enlarge  it,  but  gave  an  additional  remedy.  W.,  St.  L.  and 
P.  R.  Co.  vs.  P.,  137—181  (1891). 

A  bill  to  foreclose  a  lien  on  land  for  taxes  alleged  that  the  lands  were  for- 
feited to  the  State  for  taxes  for  the  years  1878  and  1879,  giving  a  state- 
ment for  each  year,  and  then  averred  that  "the  full  amount  now  due 
upon  said  lands  and  lots,  as  shown  upon  the  collector's  books  of  the  year 
1880,  for  taxes,  penalties,  interest  and  costs,  including  said  forfeitures  for 
the  years  1878  and  1879,  and  accnied  taxes  for  1880,  is  the  sum  of  $3,- 
687.40,"  and  that  the  amount  which  was  a  lien  upon  each  tract  is  shown 
by  said  books,  and  said  copy  attached.  Held,  that  such  averments  were 
suflicicnt  to  admit  proof  of  the  amount  of  taxes  due  and  unpaid  for  the 
years  1875,  1876  and  1877,  for  by  making  tax  collector's  books  part  of 
the  bill,  the  taxes  due  for  those  years  were  properly  set  forth.  Mix  vs. 
P.,  122—641. 
In  a  suit  in  equity  by  People  to  foreclose  tax  lieu  on  laud,  a  tabulated  state- 
ment from  the  town  collector's  books,  prepared  by  the  county  clerk,  is 
admissible  in  evidence;  if  he  had  committed  any  error,  a  proper  cross- 
examination,  which  the  defendants  had  the  right  to  make,  would  have  cor- 
rected any  errors  that  he  may  have  made;  the  fact  that  the  statement  was 
prepared  un<ier  the  direction  of  the  solicitor  of  complainant  was  a  matter 
of  no  moiMfnt.     Mix  vs.  P.,  122 — 611. 


194 

Eulo  that  .iiulgmont  for  taxes  for  too  large  amount  is  void  does  not  apply  to 
case  where  party  objecting  was  personally  before  the  court  which  rendered 
the  judgment.  It  was  the  duty  of  the  court  to  allow  a  credit  on  each 
tract  of  land  for  whatever  had  been  paid  thereon;  as  for  large  sums  of 
money  paid  to  the  proper  officers,  under  an  alleged  compromise  with  the 
Board  of  Supervisors.  The  action  of  the  Board  of  Supervisors  in  appoint- 
ing a  committee  to  reassess  the  lands  for  the  purpose  of  taxation,  and 
their  compromise  regarding  the  State  and  county  taxes,  was  clearly  un- 
authorized.    Mix  vs.  P.,  116—265. 

Joint  assessment  of  tracts:  It  will  be  presumed  that  the  tracts  lay  so  that 
separate  assessments  were  impracticable.  If  sold  as  one  tract,  the  land 
should  be  treated  as  one  tract  in  subsequent  proceedings.  Where  the  own- 
ers appeared  and  defended  against  the  judgment  in  the  County  Court,  and 
failed  to  raise  the  point,  they  cannot  raise  it  now.  So,  also,  with  the  ob- 
jection that  the  tax  was  one  for  the  payment  of  bonds  which  were  void 
and  fraudulently  issued.     Mix  vs.  P.,  116 — 265. 

Amendment  of  1881,  giving  remedy  by  foreclosure  in  equity  for  taxes,  created 
no  new  lien;  and  applied  to  pre-existing  rights.  The  lien  includes  "pen- 
alties, interest  and  costs."     Biggins  vs.  P.,  106 — 270. 

"Penalties,  interest  and  costs,"  expressly  made  lien  by  amendment  of  1881, 
were  a  lien  under  Act  of  1872.  See  Sec.  292,  infra.  Biggins  vs.  P., 
106—270. 

Taxes  levied  on  real  estate  become  a  charge  on  the  land  itself  and  if  not  paid, 
land  will  be  sold  regardless  of  incumbrances.     Cooper  vs.  Corbin,  105 — 1224. 

To  create  lien  for  taxes  upon  real  estate  it  must  be  described  so  that  it  may 
be  located.  Sanford  vs.  P.,  102—374.  (This  was  held  in  application  by 
collector  for  judgment,  which  was  denied.) 

Tax,  although  assessed  after  May  1st,  if  assessed  within  year,  is  lien  on  land 
from  May  1st.     Almy  vs.  Hunt,  48 — 45. 

As  affecting  land,  a  tax  is  not  an  ordinary  debt.  It  takes  precedence  over  all 
other  liens,  including  those  prior  in  time.  Estate  of  decedent  is  primarily 
liable  for  taxes.  State  need  not  wait  for  administration,  and  may  force 
payment  in  exclusion  of  all  other  creditors.  So  of  an  insolvent  estate  in 
hands  of  assignee.  Dunlap  vs.  Gallatin  County,  16 — 7;  People  vs.  Dum- 
mer,  274—637. 

Prior  to  amendment  of  1881,  tax  lien  cannot  be  enforced  in  chancery.  P.  vs. 
Biggins,  96—481;  Clark  vs.  Zaleski,  253—76. 

That  Governor,  Auditor  and  Treasurer  levy  per  cent,  that  produced  sum  larger 
than  that  authorized  to  be  raised  does  not  render  tax  void  in  whole  or 
part,  as  might  fix  such  per  cent,  as  necessary  to  produce  amount  in  their 
judgment  necessary.  Listing  property  in  name  of  wrong  owner  does  not 
vitiate  the  tax.  Revenue  Act,  Sec.  253,  makes  tax  a  lien  without  reference 
to  ownership,  where  the  railroad  company  fails  to  make  return  lists  for 
assessment,  the  Board  oi  Equalization  may  do  so  upon  what  information 
it  has,  and  is  not  required  to  go  into  exhaustive  investigation  in  arriving 
at  the  valuation.     Union  Trust  Co.  vs.  Weber,  96 — 346. 

"Taxes,"  as  used  in  section  above,  include  special  assessments.  Hammond  vs. 
P.,  169—550. 

Accounting  of  taxes  equitably  due  may  be  taken  in  proceeding  under  section 
above,  notwithstanding  illegal  exactions  have  been  included  in  judgment 
of  sale.     Hammond  vs.  P.,  169 — 551. 


Excess  of  assessment  over  estimated  cost  cannot  be  raised  as  defense  to  pro- 
ceeding under  section  above.     Hammond  vs.  P.,  169 — 552. 

It  is  no  defense  to  collection  by  virtue  of  section  above  of  unpaid  assessment 
that  the  improvement  for  -which  it  was  levied  has  been  paid  for.  Ham- 
mond vs.  P.,  169 — 553. 

Drainage  taxes, and  assessments  will  support  foreclosure  under  section  above. 
P.  vs.  Weber,  164—415. 

Judgment  of  County  Court  confirming  tax,  may  not  be  reduced  in  proceeding 
under  section  above.     P.  vs.  Weber,  164 — 419. 

Validity  of  forfeiture  cannot  be  attacked  upon  foreclosure.  Hammond  vs.  P., 
178—254. 

Foreclosure  under  section  above  need  not  make  any  persons  parties  defendant 
other  than  owner  in  possession  of  land,  who  is  liable  for  tax.  P.  vs. 
Weber,  164 — 416. 

For  maintenance  of  foreclosure  under  section  above,  it  is  not  necessary  that 
separate  forfeitures  occur  in  separate  years.     P.  vs.  Weber,  164 — 416. 

Jurisdiction  of  court  upon  foreclosure,  under  section  above,  includes  power  to 
approve  deed  after  sale,  and  upon  due  notice  and  demand,  to  put  purchaser 
in  possession.     Hammond  vs.  P.,  178 — 504;  Clark  vs.  Zaleski,  253 — 80. 

Collateral  attack  upon  deed  to  bona  fide  purchaser  made  in  pursuance  of  fore- 
closure under  section  above,  is  unauthorized  for  mere  errors.  Hammond 
vs.  P.,  17S— 504. 

Tax  on  personalty.]  Section  254.  The  taxes  assessed  upon  per- 
sonal property  shall  be  a  lien  upon  the  personal  property  of  the 
person  assessed,  from  and  after  the  time  the  tax  books  are  received 
by  the  collector. 

Upon  what  property  tax  is  lien: 

After  collector  receives  the  tax  books  he  can  levy  upon  any  personal  property 

found  in  hands  of  person  against  whom  tax  has  been  assessed.     Cooper  vs. 

Corbin,  105—224. 

Lien  given  by  above  section  attaches  to   all  personal  property  of  tax  debtor, 

whether  previously  assessed  or  not.     Biiikert  vs.  Wabash  E.  Co.,  98 — 205. 

All  the  personalty  of  tax-payer  charged  with  lien  for  payment  of  entire  tax 

on  personalty.     Hill  vs.  Figley,  23 — 418. 
Lien  extends  to  property  acquired  subsequent  to  time  of  assessment.     Loeber 

vs.  Leininger,  175 — 487, 
The  words  "personal  property,"  employed  in  Sec.  254,  are  to  be  construed  as 
having  the  same  jiieaning  as  "goods  and  chattels"  in  Sec.    137    and    as 
comprehending  every  species  of  personalty  which  may  under  the  statute 
bo  made  the  subject  of  levy  and  sale  under  execution  issued  upon  a  judg|- 
ment  at  law.     Loeber   vs.    Leininger,    175 — 187;    Iloiiiricli    vs.     Hurrigan, 
288—170. 
Where  tax  redemption  money  is  jciid  to  cfiunty  cli-rk   no  lien  attaches  thereto 
for  unpaid  taxes  due   from   the   holder  of  the   lax   certififates,  which   are 
mere  choses  in  action.     Heinrich  vs.  Harrigan,  288 — 170. 
When  Uen  begins  and  ends: 
Tax  on  pfrsoiiiil  property  does  not  befonie  lien  on  personal  property  until  tax 

book.s  are  di-livcred  to  collector.     J'arsona  vs.  Gas,  etc.,  Co.,  108 — 380. 
Tax  on  capital  stock  of  railway  corporation  is  not  lien  until  tax  books  are  re- 
ceived by  collector.     Cooper  vs.  Corbin,  105 — 224, 


196 

Tax  becomes  lien  on  personal  property  from  date  warrant  comes  to  collector's 
hands,  pot  from  date  of  levy  of  tax.     Gaar  vs.  Hurd,  92 — 315. 

If  no  levy  is  made  before  expiration  of  time  within  which  collector  is  required 
to  make  return,  all  liens  which  might  have  been  but  were  not  perfected 
by  levy,  are  gone.    Ream  vs.  Stone,  102 — 359. 

Lien  of  tax  on  personal  property  expires  upon  return  of  tax  warrant.  Saup 
vs.  Morgan,  108—326. 

First  lien  is  not    revived    by    issue    of    second    warrant.      Saup    vs.    Morgan, 
108—326. 
What  other  liens  are  prior  and  subsequent: 

Such  lien  sustained  against  that  of  execution  issued  after  books  came  to  col- 
lector's hands.     Hill  vs.  Figley,  23—418. 

Collector's  lien  on  personal  property  is  junior  to  incumbrance  created  before 
he  received  tax  books.     Cooper  vs.  Corbin,  105 — 224. 

Such  lien  is  junior  to  mortgage  lien  perfected  before  tax  books  came  to  col- 
lector's hands.     Binkert  vs.  Wabash  R.  Co.,  98— 20i5. 

Lien  is  not  defeated  by  assignment  for  benefit  of  creditors.  Locber  vs. 
Leininger,  175 — 487. 

Taxes  were  assessed  against  the  personal  property  in  suit  for  the  year  1884. 
In  October,  after  taxes  had  been  assessed,  the  owner  made  a  general  as- 
signment in  favor  of  creditors.  The  collector  claimed  that  the  taxes  had 
priority  over  all  other  claims,  though  levied  later.  Held,  that  the  state 
could  not  by  an  insolvent  law  exempt  any  property  from  taxation  (Sec. 
6,  Art.  9,  of  Constitution.)  That,  therefore,  the  property  would  still  be 
subject  to  the  tax  which  would  become  a  first  lien  thereon  after  the  tax 
books  were  placed  in  the  hands  of  the  collector  (Sec.  254,  Revenue  Act), 
and  the  right  to  collect  this  tax  continues  after  the  collector's  return  and 
final  settlement  (Sec.  161,  Revenue  Act.)  Jack  vs.  Weinenett,  115 — 105. 
Miscellaneous: 

Lien  of  tax  on  capital  stock  of  corporation  is  same  as  lien  of  other  tax  on  per- 
sonal property.     Saup  vs.  Morgan,  108 — 326. 
Back  taxes  cannot  be  made  lien  on  personalty  by  simply  carrying  them   nit 
in  tax  books;   warrant   authorizing  their   collection   must   be   attached    Lo 
tax  book.     Ream  vs.  Stone,  102 — 359. 

Real  and  personal  tax.]  Section  255.  Personal  property  shall 
be  liable  for  taxes  levied  on  real  property,  and  real  property  shall 
be  liable  for  taxes  levied  on  personal  property ;  but  the  tax  on  per- 
sonal property  shall  not  be  charged  against  real  property,  except  in 
cases  of  removals,  or  where  said  tax  cannot  be  made  out  of  the  per- 
sonal property;  but  the  tax  on  real  property  may  be  made  out  of 
personal  property  at  any  time  after  the  tax  becomes  due,  by  any 
collector  having  the  tax  books  in  his  hands,  by  distraint  and  sale,  in 
the  manner  provided  in  this  act :  Provided,  that  judgment  against 
real  property,  for  non-payment  of  taxes  thereon,  shall  not  be  pre- 
vented by  showing  that  the  owner  thereof  was  possessed  of  personal 
property  subject  to  distraint ;  and  no  person  shall  be  subject  to  have 
his  personal  property  distrained  and  sold  for  tax  on  real  estate, 


197 

which  may  have  been  listed  and  assessed  in  his  name,  when  he  makes 

oath,  or  otherwise  satisfies  the  collector,  that  he  did  not  own  such 

real  property  on  the  preceding  first  day  of  May. 

Statute  must  be  followed  in  order  to  charge  personal  property  tax  upon  land. 
People  vs.  ScLiefley,  252 — i86,  490. 

The  eoUrctor  cannot,  as  a  matter  of  mere  clioice  or  preference  on,^  his  part, 
elect  to  charge  the  personal  taxes  against  real  estate,  but  where  he  made 
an  effort  in  good  faith  to  collect  the  personal  taxes  from  personalty.  Mat- 
zenbaugh  vs.  People,  194 — 108. 

Personal  property  tax  cannot  be  charged  against  real  estate,  except  in  mode 
provided  by  statute.  An  active  effort  by  the  collector  to  make  the  tax 
must  be  shown.  This  is  not  shown  where  the  personalty  assessed  has  not 
been  removed  from  the  collector's  jurisdiction  or  disposed  of,  and  no 
reason  appears  why  it  could  not  be  taken  to  satisfy  the  tax.  Mt.  Carmei 
Light  Co.  vs.  P.,  166—202. 

Where  the  collector's  book  shows  unpaid  personal  property  taxes  charged 
against  land,  it  is  to  be  presumed  such  tax  could  not  be  made  out  of  per- 
sonal property;  this  presumption  prevails  unless  overcome  by  proof.  The 
testimony  of  an  assistant  collector  that  no  effort  had  been  made  by  the 
collector  to  collect  the  personal  tax  did  not  go  for  enough  to  rebut  the 
presumption.  Evidence  tended  to  show  that  the  rolling  stock,  etc.,  of  the 
delinquent's  line  at  the  time  belonged  to  another  road,  so  that  it  would 
have  been  idle  ceremony  for  the  collector  to  have  demanded  payment  of 
that  company.     Cairo,  etc.,  K.  Co.  vs.  Mathews,  152 — 153   (1894). 

"Where  said  taxes  cannot  be  made  out  of  the  personal  property"  includes 
other  causes  of  failure  to  collect  taxes  besides  insolvency;  Sees.  170  and 
255  should  be  construed  together.  Shelbyville  Water  Co.  vs.  P.,  140 — 545 
(1892). 

Tax  on  personal  property  does  not  become  lien  on  land  until  collector,  on  fail- 
ure to  collect  tax  from  personal  property,  charges  same  on  such  land  in 
his  application  for  judgment  for  delinquent  taxes.  Parsons  vs.  Gas,  etc., 
Co.,  108—380. 

Lien  of  deed  of  trust  senior  to  lien  of  tax  does  not  lose  precedence  because 
trust  deed  contains  provision  that  trustee  may  pay  taxes  and  reimburse 
himself  from  proceeds  of  sale  of  property.  Parsons  vs.  Gas,  etc.,  Co., 
108—380. 

Tax  on  personal  property  docs  not  become  lien  on  real  ])roperty  until  collector 
charges  tax  against  particular  lots.     Carter  vs.  Rodewald,  108 — 351. 

Party  replevying  personalty  levied  on  cannot  afterward  object  to  judgment 
against  land  because  of  failure  to  exhaust  personalty.  Durham  vs.  P., 
67—414. 

Impossibility  of  collecting  tax  from  personalty  must  be  shown  before  lion 
arises  on  realty.  Sees.  14,  153,  of  Act  of  1853  recited.  Schaeffer  vs.  P.. 
60—179. 

Tax  on  personal  property  does  not  become  lien  on  real  property  until  collector 
charges  tax  against  particular  tract.     Belleville  Nail  Co.  vs.  P.,  98 — 399. 

Lien  given  above  for  personal  property  tax  doi-s  not  touch  homestead.  Trustees 
of  School.H  vs.  Hovey,  94—394. 

Lien  on  real  estate  for  taxes  constitutes  a  lien  on  flic  Irjisclmld  interest. 
Harris  vs.  DeWolf,  136A.  338,  341. 


198 

Lien  in  favor  of  agent,  etc.,  for  tax  paid.]  Section  256.  When 
property  is  assessed  to  any  person  as  agent  for  another,  or  in  a  rep- 
resentative capacity,  such  person  shall  have  a  lien  upon  such  prop- 
erty, or  any  property  of  his  principal  in  his  possession,  until  he  is 
indemnified  against  the  payment  thereof,  or,  if  he  has  paid  the  tax, 
until  he  4s  reimbursed  for  such  payment. 

This  section  lias  reference  to  persons  acting  as  agents  or  in  some  representa. 
tive  capacity,  who  at  the  time  fixed  by  the  statute  for  the  assessment  ol 
property  for  taxation  had  property  in  their  hands,  as  agents  or  in  some 
representative  capacity  which,  under  Sec.  6  of  that  chapter  it  became  their 
duty  to  list  for  assessment  in  their  names  as  agents  or  in  such  represen- 
tative capacity,  and  who  by  reason  of  such  listing  became  liable  to  pay 
the  taxes  under  the  provisions  of  Sec.  256.  "Where  the  testator  of  the 
plaintiff  failed  to  list  credits  during  his  lifetime,  and  the  board  of  review, 
after  his  death,  caused  an  assessment  to  be  entered  against  his  executors 
for  such  omission,  the  executors  are  not  to  be  charged  with  this  failure 
as  a  basis  of  creating  an  individual  liability  against  them.  Scott  vs. 
People,  210' — 594;  People  vs.  Hibernian  Bank  Ass'n,  245 — 522. 

Under  See.  256  there  exists  a  personal  liability  on  the  part  of  an  executor  for 
the  payment  upon  the  property  of  others  in  the  possession  of  such  execu- 
tor. In  an  action,  as  prescribed  by  Sec.  230,  against  an  executor,  it  is 
no  defense  that  the  property  was  overhauled  by  assessor,  as  executor 
should  have  filed  his  schedule.  An  assessment  to  the  estate  of  a  deceased, 
the  name  of  the  executor  appearing  only  in  a  notation  above  the  entry,  is  , 
an  assessment  to  the  executor.     People  vs.  Bank  Assn.,  245 — 522. 

This  remedy  exists  and  is  available  notwithstanding  the  tax  could  have  been 
collected  against  the  estate  by  proceeding  in  the  Probate  Court.  The  suit 
being  brought  by  the  People,  is  not  barred  by  statute  of  limitations. 
People  vs.  Bank  Assn.,  245—522. 

Who  not  eligible  as  bondsman  —  Certain  officers.]  Section  257. 
No  judge  of  the  county  court,  chairman  of  the  county  board,  clerk  of 
the  circuit  court,  county  clerk,  sheriff,  deputy  sheriff  or  coroner 
shall  be  permitted  to  he  a  surety  on  the  bond  of  a  county,  town, 
district  or  deputy  collector  or  county  treasurer. 

Liability  on  bonds  —  Specified.]  Section  258.  The  bond  of 
of  every  county,  town  or  district  collector  shall  be  held  to  be  secur- 
ity for  the  payment  by  such  collector  to  the  State  Treasurer,  county 
treasurer,  and  the  several  cities,  towns  and  villages  and  proper 
authorities  and  persons,  respectively,  of  all  taxes  and  special  assess- 
ments which  may  be  collected  or  received  by  him  on  their  behalf. 
and  of  all  penalties  which  shall  be  recovered  against  him,  by  virtue 
of  any  law  in  force  at  the  time  of  giving  such  bond  or  that  may  be 
passed  or  take  effect  thereafter.  [As  amended  by  act  approved 
June  25,  1917.    L.  1917,  p.  664.] 


Taxpayers  may  maintain  bill  in  equity  against  former  city  treasurer  and  his 
sureties  to  require  the  return  to  the  city  treasury  of  commissions  unlaw- 
fully withheld  by  him  upon  the  amount  of  taxes  collected  by  him  as  ex- 
officio  collector  taxes.     People   vs.  Holten,  287 — 225. 

Suits  against  collectors  —  Failure  to  make  settlements  —  Suit 
by  Auditor  —  Hearing  —  Contempt.]  Section  259.  Upon  the  failure 
of  au3'  collector  to  make  settlement  with  the  Auditor,  or  to  pay 
money  into  the  State  treasury,  it  shall  be  the  duty  of  the  Auditor  to 
sue  the  collector  and  his  sureties  upon  the  bond  of  such  collector, 
or  to  sue  the  collector  in  such  form  as  may  be  necessary,  and  take  all 
such  proceedings  either  upon  sucli  bond  or  otherwise  as  may  be 
necessary  to  protect  the  interests  of  the  State. 

Within  three  days  or  as  soon  thereafter  as  practicable,  after 
failure  of  any  county  collector  to  make  settlement  with  the  Auditor, 
or  to  paj'  money  into  the  State  treasury  as  required  by  any  provision 
of  this  Act,  the  Auditor  shall  commence  and  prosecute  an  examina- 
tion of  the  official  acts,  books  and  accounts  of  such  .collector;  and 
it  shall  be  the  duty  of  the  said  collector  to  cause  his  books,  accounts 
and  records  to  be  opened  for  the  inspection  of  such  Auditor  or  such 
persons  as  the  Auditor  may  appoint  to  make  or  assist  in  such 
examination;  and  for  the  purpose  of  such  examination  such  Auditor, 
or  such  person  as  the  Auditor  may  appoint  to  make  such  examina- 
tion, shall  have  power  to  examine  under  oath  the  said  collector,  the 
deputies,  clerks  or  other  employees  of  such  collector;  and  to  exam- 
ine under  oath  the  sureties  upon  the  official  bond  of  such  collector, 
touching-  the  knowledge  of  such  sureties  of  the  taxes  collected  by 
such  collector  and  the  disposition  thereof  and  the  solvency  of  such 
sureties. 

if  any  collector  sliall  fail  or  refuse  to  open  his  books,  accounts 
and  records  for  inspection,  as  aforesaid,  upon  the  demand  in  writing 
of  the  Audiloi-  so  to  do,  the  Auditor  shall  file  in  the  Circuit  Court 
of  the  counly  of  which  said  collector  is  a  resident,  a  petition  which 
shall  set  forth  the  aforesaid  demand  of  the  Auditor,  the  failure  of 
such  collcctoi-  to  conii)ly  thor(!willi,  and  praying  the  court  to  enter 
an  Older  upon  sucli  collector  requiring  him  to  appear  before  such 
court  and  show  lawful  cause  for  such  failure.  Said  court  shall 
fort li with  enter  of  record  an  order  re(|uiiing  said  collector  to  ap- 
I)ear  before  such  court  at  a  time  slated  in  such  order,  which  time 
shall  not  be  moi-e  than  fifteen  days  aflcr  enti-y  thereof  and  answer 
.said  petition,  a  certified  copy  of  which  order  shall  be  delivered  at 
the  offic(;  of  said  colh'ctor  within  live  days  after  the  entry  thereof. 
If  such  colh'ctor  shall  not  appear  as  rc(|uii<'<|  ity  said  order,  the 
court    shall   cnlcr   an    order-   coiiinian<lin^   said    cojjcctoi-   to    produce 


200 

such  books,  accounts  and  records  for  the  examination  aforesaid, 
within  a  time  not  exceeding  five  days  after  the  entry  oC  such  order. 
If  such  collector  shall  appear  and  answer  as  required  hy  said  order, 
the  court  shall  forthwith  proceed  to  hear  and  determine  the  matter, 
and  if  such  matter  shall  not  show  lawful  reason  for  failure  to 
comply  with  the  Auditor's  demand  aforesaid,  the  court  shall  order 
said  collector  to  produce  such  books,  accounts  and  records  for  such 
examination  within  five  days  after  the  entry  of  such  order  and 
submit  himself  to  examination  under  oath  by  such  Auditor  or  his 
appointee,  touching  said  books,  accounts  and  records,  when  re- 
quired. Such  collector  failing  or  refusing  to  obey  such  order  may 
be  adjudged  of  contempt  of  court  and  punisehd  therefor.  [As 
amended  by  act  approved  June  25,  1917.    L.  1917,  p.  664.] 

Jurisdiction  —  Power  of  court.]  Section  260.  "When  suit  is  in- 
stituted in  behalf  of  the  State,  it  may  be  in  either  division  of  the 
supreme  court,  or  in  the  Sangamon  county  circuit  court,  or  in  any 
court  of  record  in  this  state  having  jurisdiction  of  the  amount ;  and 
process  may  be  directed  to  any  county  in  the  state.  In  any  proceed- 
ing against  any  officer  or  person  whose  duty  it  is  to  collect,  receive, 
settle  for  or  pay  over  any  of  the  revenues  of  the  State,  whether  the 
proceeding  be  by  suit  on  the  bond  of  such  officer  or  person,  or 
otherwise,  the  court  in  which  such  proceeding  is  pending  shall  have 
power,  in  a  summary  way,  to  compel  such  officer  or  person  to  ex- 
hibit, on  oath,  a  full  and  fair  statement  of  all  moneys  by  him  col- 
lected or  received,  or  which  ought  to  be  settled  for  or  paid  over, 
and  to  disclose  all  such  matters  and  things  as  may  be  necessary  to 
a  full  understanding  of  the  case ;  and  the  court  may,  upon  hearing, 
give  judgment  for  such  sum  or  sums  of  money  as  such  officer  or 
person  is  liable  in  law  or  equity  to  pay.  And  if,  in  a  suit  upon  the 
bond  of  any  such  officer  or  person,  he  or  his  sureties,  or  any  of 
them,  shall  not  for  any  reason  be  liable  upon  the  bond,  the  court 
may,  nevertheless,  give  judgment  against  such  officer  or  person,  or 
against  such  officer  and  such  of  his  sureties  as  are  liable,  for  the 
amount  he  or  they  may  be  liable  to  pay,  without  regard  to  form  of 
the  action  or  pleadings.  [As  amended  by  act  approved  March 
24,  1874.] 

Proceeding's  in  suit  on  bond  by  others.]  Section  261.  When  suit 
has  been  instituted  by  the  auditor,  any  party  aggrieved  may  proceed 
under  the  judgment  obtained,  upon  the  bond,  by  writ  of  inquiry  of 
damages,  as  in  other  cases  upon  bonds.  [As  amended  by  act  ap- 
proved March  24,  1874.] 


201 

When  bond  sued  by  city,  town,  etc.]  Section  262.  Cities,  towns, 
villages  or  corporate  authorities,  or  persons  aggrieved,  may  prose- 
cute suit  against  any  collector  or  other  officer  collecting  or  receiving 
funds  for  their  use,  by  suit  upon  the  bond,  in  the  name  of  the  People 
of  the  State  of  Illinois,  for  their  use,  in  any  court  of  competent  juris- 
diction, whether  the  bond  has  been  put  in  suit  at  the  instance  of  the 
auditor  or  not ;  and  in  case  of  judgment  thereon  the  auditor  may, 
if  he  shall  so  elect,  have  a  Avrit  of  inquiry  of  damages  for  any  amount 
that  may  be  due  to  the  state  treasury  from  such  officer.  Cities, 
towns,  villages  and  other  corporate  authorities  or  persons,  shall 
have  the  same  rights  in  any  suits  or  proceedings  in  their  behalf  as  is 
provided  in  case  of  suits  by  or  in  behalf  of  the  State.  [As  amended 
by  act  approved  March  24,  1874.] 
Tax-payers  suing  on  the  official  bond  of  a  tax  collector  in   the  name   of  the 

People  for  the  use  of  a  city  are  not  "aggrieved    persons."      People    vs. 

Holten,  259—219,  222. 

Fees  when  State  sues.]  Section  263.  The  State  shall  pay  like 
fees  as  are  or  may  be  allowed  by  law  in  suits  between  individuals; 
and  in  all  cases  when  the  State  is  plaintiff,  it  shall  advance  and  pay 
such  fees  in  like  manner  as  individuals  are  required  to  advance  and 
pay- fees;  and  when  the  State  becomes  the  purchaser  of  real  prop- 
erty sold  on  execution,  for  any  debt  due  the  State,  the  officer  selling 
.such  real  estate  shall  be  entitled  to  like  commissions  as  he  would 
have  been  entitled  to  had  such  property  been  purchased  by  an  in- 
dividual—  said  fees  aiul  commissions  1o  be  paid  on  the  wanant  of 
the  auditor,  out  of  any  money  in  the  treasury  ap])iopriated  for 
that  purpose;  and  when  such  fees  are  collected  they  shall  be  paid 
into  the  state  treasury. 

Sale  of  real  estate  on  execution  in  behalf  of  the  State  —  Re- 
demption—  Notice  of  levy  given  auditor  —  He  to  purchase  in  — 
Redemption.]  Section  264.  AVhen  real  estate  shall  be  levied  upon 
to  satisfy  any  .judgment  in  favor  of  the  State,  it  shall  be  the  duty 
of  the  officer  making  such  levy,  to  transmit  by  mail,  to  the  auditor, 
at  least  twenty  days  before  the  day  of  sale,  a  eori'cct  slatcinenl, 
showing  the  description  and  value  of  said  property,  in  cash;  the 
truth  of  said  statement  .shall  be  attested  by  the  oath  of  said  officer. 
Said  ofificer  shall,  at  the  same  time,  furnish  the  auditor  with  an  al)- 
.stract  of  title  of  the  property  levied  upon,  the  expense  thereof  to 
be  charged  and  collected  as  costs.  And  the  auditor  is  herel)y 
authorized  and  required  to  purchase,  in  his  name,  for  the  use  of  the 
People  of  the  State  of  Illinois,  at  a  price  not  exceeding  two-lhii-ds 
of  said  value,  so  much  of  said  property  as  may  be  required  1o  pay 
the  amount  of  the  judgments  and  costs  aforesaid;  and  it  shall  be 


202 

the  duty  of  the  officer  luaking  such  sale  to  forward  to  the  auditor 
a  certificate  of  purchase,  and  make  his  return,  as  required  in  other 
cases  of  sales  on  execution.  Any  person  desiring  to  redeem  all  or 
part  of  said  property  from  such  sale,  shall  pay  the  amount  of  re- 
demption money  into  the  state  treasury,  and  thereupon  the 
auditor  shall  indorse  such  payment  on  the  back  of  the  certificate  of 
purchase  aforesaid,  and  deliver  it  to  the  person  so  paying,  which 
shall  have  the  same  effect  as  redemptions  have  in  other  cases ;  but 
no  real  estate  purchased  as  aforesaid  shall  be  considered  redeemed 
from  such  sale  until  the  redemption  money  is  paid  into  the  state 
treasury.  Such  certificate  may  be  recorded  in  the  recorder's  office 
of  the  county  in  which  such  real  property  is  situated,  and  shall 
operate  as  a  release  of  record  of  such  property. 

Payment  of  money  collected.]  Section  265.  All  moneys  re- 
ceived by  any  sheriff  or  other  officer,  on  execution,  in  behalf  of  the 
State,  shall  be  paid  by  such  officer  to  the  state  treasurer  or  to  the 
collector  of  his  county,  as  may  be  directed  by  the  auditor,  within 
twenty  days  after  demand  is  made  by  said  auditor.  Said  demand 
may  be  made  by  any  person  authorized  by  the  auditor. 

When  real  property  not  redeemed — Timber,  etc.]  Section 
266.  If  any  real  estate,  purchased  by  the  State  on  execution,  shall 
not  be  redeemed  within  the  time  required  by  law,  it  shall  be  the 
duty  of  the  auditor  to  obtain  a  deed  or  deeds  therefor,  which  he 
shall  cause  to  be  recorded  in  a  book  kept  for  that  purpose  in  his 
offi'ce ;  and  shall  take  such  steps  as  he  shall  deem  necessary  to  pro- 
tect the  timber  or  fixtures  thereon  from  being  lost  or  destroyed. 

Double  payment  and  assessment  —  Refunding  —  Payment  by 
different  claimants — Return,  etc.]  Section  267.  Whenever  the 
taxes  on  the  same  property  shall  have  been  paid  more  than  once,  for 
the  same  year,  by  different  claimants,  the  county  collector  shall 
make  a  return  to  the  county  clerk  of  all  such  surplus  taxes  so  re- 
ceived by  him,  together  with  the  names  of  the  several  claimants 
thus  paying.  Certified  copies  of  said  return,  or  of  record  thereof, 
by  the  county  clerk,  or  of  the  county  clerk's  report,  by  the  auditor, 
shall  be  prima  facie  evidence  in  all  courts,  when  the  same  shall 
come  in  question,  of  the  payment  of  tax  on  the  property  therein 
described  for  the  year  or  years  therein  mentioned.  The  county 
clerk  shall  make  a  full  record  of  all  such  cases,  and  transmit  a  certi- 
fied copy  thereof  to  the  auditor,  who  shall  charge  such  collector 
with  the  portion  of  such  surplus  taxes  belonging  to  the  State.  The 
town  or  district  collectors  shall  report  such  cases  to  the  county  col- 
lector, and  he  to  the  county  clerk. 


Double  assessment  or  payment  — Refunding.]  Section  268.  If 
any  real  property  shall  be  twice  assessed  for  the  same  year,  or  as- 
sessed before  it  becomes  taxable,  and  the  taxes  so  erroneously  as- 
sessed shall  have  been  paid,  either  at  sale  or  otherwise,  or  have  been 
twice  paid  by  different  claimants,  the  county  board,  on  application 
of  the  person  paying  the  same,  or  his  agent,  and  being  satisfied  of 
the  facts  in  the  case,  shall  cause  the  State  and  county  taxes  to  be 
refunded  pro  rata  by  the  State  and  county ;  and  the  city  and  incor- 
porated town  or  village  taxes  and  special  assessments,  bj^  the  city 
or  incorporated  town,  village  or  other  proper  authorities  or  persons. 
If  any  countj'^,  town  or  district  collector  shall  receive  the  taxes  or 
special  assessments  properly  due  on  any  real  property,  and  the 
same  shall  afterwards  be  sold  for  said  taxes  or  special  assessments, 
he  shall  refund  to  the  purchaser  thereof,  if  application  be  made 
within  three  years  from  the  date  of  said  sale,  double  the  amount  of 
purchase  money  and  all  expenses  of  advertising  said  real  estate 
under  this  act,  requiring  real  estate  purchased  at  tax  sales  to  be 
advertised,  including  costs  of  deeds.  Any  collector  neglecting  or 
refusing  to  pay  as  required  by  this  section,  shall  be  liable  to  the 
county,  or  person  in  interest,  in  an  action  of  debt  in  any  court 
having  jurisdiction. 

Purchaser  of  lands  not  subject  to  taxation,  e.  g.,  Illinois  Central  lands,  is  en- 
titled  to   refunding   hereunder,   as   where   contract   of   sale,  forfeited   and 
canceled,  so  title  not  out  of  Illinois  Central.     Champaign  County  vs.  Eeed, 
106—389. 
In  application  for  refund  on  ground  property  exempt,  on  issue  whether  Illinois 
Central  Kailroad  Company  had  sold  lands  or  not,  board  may  refuse  to  save 
tax  refunded  in  doubtful  ease.     Champaign  County  vs.  Eeed,  lOO — 304. 
This  section  provides  for  remedy  where  double  taxation,  but  where  no  taxes 
paid,  no  refund  can  be  made,  and  law  does  not  require  payment  of  taxes 
before  owner  may  object  to  double  taxation,  in  order  to  bring  him  within 
this  section.     P.  vs.  Ohio  R.  Co.,  90 — 441. 
Sec.  213  as  amended  in  1895  repeals  by  implication  provision  of  this  section 
providing  for  refund  of  an  additional  100  per  coiil.     Heydecker  vs.  Price, 
13GA.  512,  511. 

When  records  are  destroyed  —  New  assessment.]  Section  269. 
Wlieii  assessment  rolls  or  collccloi's'  books,  in  wliole  or  in  pait,  ot' 
any  county,  town,  city,  incorporated  village  or  district,  shall  be  lost 
or  destroyed  by  any  means  whatever,  a  new  assessment,  or  new 
books  as  the  case  may  lequirc,  sluill  be  made  under  the  direction  of 
the  county  board.  Said  board  shall,  in  such  cases,  fix  reasonable 
times  and  dates  for  performing  the  work  ol"  assessment,  equalization, 
levy,  extension  and  collection  of  taxes,  and  i)tiying  over  the  same, 
or  making  new  books,  as  the  circumstances  of  llic  case  may  require. 
All   flic  provisions  of  tliis  act  sliall  ;iiiiily  to  the  (bites  fixed   by  tlie 


204 

county  board,  in  the  same  manner  that  they  apply  to  the  dates  for 
similar  purposes,  as  fixed  by  this  act.  The  county  board  is  hereby 
fully  empowered  to  select  and  appoint  persons,  where  it  may  find 
the  same  necessary,  to  carry  into  effect  the  provisions  of  this 
section. 

Other  duties  of  auditor — When  a  locality  does  not  pay  its  share 
of  tax.]  Section  270.  Whenever  it  shall  come  to  the  knowledge  of 
the  auditor  that  any  county,  township,  city,  district  or  town,  or  any 
well  defined  locality  thereof,  or  any  particular  class  of  property 
therein,  has  heretofore  been  or  may  hereafter  be  i  eleased,  from  any 
cause  whatever,  from  its  just  proportion  of  State  taxes,  said  auditor 
shall  cause  suit  to  be  commenced  in  an  action  of  debt,  in  the  name  of 
the  People  of  the  State  of  Illinois,  either  against  the  municipality  or 
against  the  property  unjustly  released  from  taxation,  or  the  owners 
thereof,  for  the  amount  of  such  tax,  in  the  supreme  court  of  this 
State,  in  either  division  thereof;  and  when  judgment  may  be  recov- 
ered in  any  such  case,  the  auditor  shall  levy  a  rate  of  tax  on  the 
equalized  valuation  of  all  property  or  particular  class  of  property  in 
such  county,  township,  city,  district,  town  or  locality,  as  the  case 
may  be,  as  will  pay  the  State  the  amount  of  such  judgment  and 
costs;  and  it  shall  be  the  duty  of  the  county  clerk  of  the  proper 
county  to  extend  such  rate  of  tax  with  the  State  tax  of  the  year 
directed  in  the  auditor's  certificate.  Any  county  clerk  neglecting  or 
refusing  to  extend  such  rate,  as  certified  to  him  by  the  auditor,  shall 
be  removed  from  his  office,  and  in  addition  thereto  shall  be  subject 
to  a  fine  of  $5,000,  and  damages  caused  by  such  neglect  or  refusal, 
to  be  sued  for  by  the  auditor,  in  an  action  of  debt,  in  the  name  of 
the  People  of  the  State  of  Illinois,  in  either  division  of  the  supreme 
court  of  this  state :  Provided,  that  in  cases  where  the  auditor  and 
proper  local  authorities  of  the  proper  municipality  can  arrange  to 
make  such  levy  to  reimburse  the  State  in  such  cases,  without  suit, 
the  auditor  is  hereby  authorized  to  pursue  such  course. 

Auditor  may  sell  property  bought  in  by  State.]  Section  271. 
The  auditor  is  authorized  to  sell,  transfer  and  convey,  by  deed,  any 
and  all  real  estate  that  may  have  been  heretofore,  or  may  be  here- 
after, purchased  or  taken  in  payment,  to  satisfy  any  judgment  or 
any  execution  in  favor  of  the  State,  by  this  State  or  by  any  officer 
of  this  State,  for  the  benefit  and  use  of  the  State,  to  any  person  or 
persons  who  may  pay  into  the  state  treasury  the  full  amount  paid 
by  the  State  for  said  property,  including  costs  and  six  per  cent  in- 
terest thereon,  from  the  date  of  said  sale  to  the  time  of  such  pay- 
ment :  Provided,  that  the  sale  of  the  real  estate,  in  part  or  in  whole, 
mav  be  made  at  such  price,  not  less  than  the  price  paid  for  such 


205 

part  or  whole  of  the  property,  as  the  case  may  be,  as  the  judge  of 
the  county  court,  chairman  of  the  county  board,  and  the  sheriff  of 
the  county  in  which  the  estate  is  situated,  shall  certify  the  same  to 
be  worth ;  or,  if  not  sold  in  one  year  from  and  after  the  expiration 
of  the  time  of  redemption  now  or  hereafter  allowed  by  law,  said 
propert}'  may,  if  the  auditor  thinks  the  valuation  fair,  be  sold  by 
said  auditor  upon  and  for  any  valuation  of  said  property  which  may 
be  appraised  and  certified  by  the  judge  of  the  county  court,  chair- 
man of  the  county  board  and  sheriff  of  the  county  in  which  such 
property  is  situated. 

Abstracts.  United  States,  canal  and  Illinois  Central  Railroad 
lands.]  Section  272.  On  the  first  day  of  May  in  each  year,  or  as 
soon  thereafter  as  practicable,  the  auditor  shall  obtain  from  the 
United  States  land  office  in  this  State  abstracts  of  the  lands  entered 
and  located,  and  not  previously  obtained,  and  shall,  at  the  same 
time,  obtain  from  the  Illinois  Central  railroad,  and  canal  offices, 
abstracts  of  the  Central  railroad  and  canal  lands  sold.  Upon  the 
receipt  of  said  abstracts,  the  auditor  shall  cause  them  to  be  tran- 
scribed into  the  tract  books  in  his  office,  and  shall,  without  delay, 
cause  abstracts  of  the  lands  in  each  county,  including  school  lands 
reported  to  his  office  as  having  been  sold,  to  be  made  out  and  for- 
warded by  mail  to  the  county  clerks  of  the  several  counties;  and 
said  clerks  shall  cause  such  abstracts  to  be  transcribed  into  the  tract 
book,  and  filed  in  their  office.  The  expense  of  procuring  and  furnsh- 
ing  the  abstracts  rcfiuired  by  this  section,  shall  be  paid  by  the  audi- 
tor out  of  the  appropiiation  for  the  expenses  of  his  office. 

Forms  —  Instructions  —  Opinion.  ]  Section  273.  It  shall  be  the 
duty  of  the  auditor  (Tax  Coiuiiiitision)  to  make  out  and  forward  to 
each  county  clerk,  from  time  to  time,  for  the  use  of  such  clerks  and 
other  officers,  suital)Ie  forms  and  instructions;  and  all  such  insti'uc- 
tions  shall  be  strictly  complied  with  by  tlie  officers  in  the  i)erronn- 
ance  of  their  respective  duties.  He  shall  give  his  opinion  and  ad- 
vice on  all  (luestions  of  (loiilit  as  lo  the  line  intent  and  meaning  of 
the  provisions  of  this  act. 

Powers  and  duties  conferred  on  .Vuditor  of  Public  Accdiiiits  to  bo  oxcMviscd  by 
Tax  Commi.ssidn.     Hoc  Note  Sec.  50  supra. 

Act  published.]  Section  274.  The  auditor  (Tax  Cuminission) 
sliall,  as  soon  as  practicable  afire  I  he  passage  of  this  act,  cause  the 
same  to  be  correctly  printed  in  pamphlet  form,  and  transmit  to 
each  county  clerk  a  sufficient  number  of  copies  for  the  use  of  the 
several  county,  town  and  di.strict  officers;  and  said  clerk  shall  deliver 
the  same  lo  the  propcf  officers. 


206 

Powers  and  dutios  conferred  on  Auditor  of  Pliblic  Accounts  to  bo  exercised  by 
Tax  Commission.     See  Note  Sec.  50  supra. 

Swamp  lands.]  Section  275.  The  county  clerks  of  the  several 
counties  shall,  annually,  report  to  the  auditor  a  list  of  the  swamp 
and  overflowed  lands  sold  in  their  respective  counties  for  the  year 
ending  on  the  first  day  of  May,  and  the  auditor  shall  enter  the  same 
in  the  tract  books  of  his  office. 

Omitted  property  —  Saving  clauses  —  When  discovered,  listed 
and  tax  added — Personal  tax.]  Section  276''.  If  any  real  or  per- 
sonal property  shall  be  omitted  in  the  assessment  of  any  year  or 
number  of  years,  or  the  tax  thereon,  for  which  such  property  was 
liable,  from  any  ca^use  has  not  been  paid,  or  if  any  such  property, 
by  reason  of  defective  description  or  assessment  thereof,  shall  fail 
to  pay  taxes  for  any  year  or  years,  in  either  case  the  same,  when 
discovered,  shall  be  listed  and  assessed  by  the  assessor  and  placed 
on  the  assessment  and  tax  books.^  The  arrearages  of  tax  which 
might  have  been  assessed,  with  ten  per  cent,  interest  thereon,^  from 
the  time  the  same  ought  to  have  been  paid,  shall  be  charged  against 
such  property  by  the  county  clerk.^  It  shall  be  the  duty  of  county 
clerks  to  add  uncollected  personal  property  tax  to  the  tax  of  any 
subsequent  year,  whenever  they  may  find  the  person  owing  such 
uncollected  tax  assessed  for  any  subsequent  year. 

A.     In  General: 
Section  276  is  not  in  violation  of  due  process  of  law  provision  of  constitution, 

as  provision  for  notice  in  Sec.  278  applies.     People   (ex  rel.)   vs.  National 

Box  Co.,  248—141. 
Since  Eevenue  Act  of  1898  came  into  effect  the  assessment  of  omitted  property 

for  previous  years  required  to  be  listed  under  this  section  is  to  be  made 

by  board  of  review  and  the  board  must  give  notice  of  such  assessment 

that  it  was  duty  of  assessor  to  give.     People   (ex  rel.)   vs.  National  Box 

Co.,  248—141. 

1.  Who  sliall  assess  and  what: 

The  modification  (Sec.  329)  of  Sec.  276  which  took  the  power  to  assess  omitted 
property  from  the  local  assessor  and  put  it  in  the  Board  of  Eeview  does  not 
apply  to  the  Board  of  Equalization,  but  that  board  may  still  assess  omitted 
property  as  before.  This  section  does  not  apply  where  property  was  duly 
listed  by  the  owner  and  assessed,  and  the  only  fault  was  that  of  the  county 
clerk  in  failing  to  extend  the  tax.  Such  a  case  comes  within  Sees.  277, 
278.    Hayward  vs.  P.,  156—84  (1895). 

This  section  does  not  authorize  the  assessment  of  subsequently  discovered 
credits;  it  applies  only  to  cases  in  which  owner  omits  to  list  whole  number 
of  articles  of  personal  property.     Allwood  vs.  Cowen,  111 — 481. 

This  and  the  next  section  relate  to  "back  taxes"  as  distinguished  from  "for- 
feited taxes."     Neff  vs.  Smyth,  111—100. 

2.  Interest. 


L'U7 

It  was  objected  to  a  judgment  for  back  taxes,  that  the  tax  judgment  record  did 
not  show  the  years  for  which  the  taxes  were  due.  Held,  that  this  pro- 
ceeding being  for  forfeited  taxes  under  Sees.  129  and  229,  did  not  require 
such,  but  such  was  required  only  under  Sees.  -276  and  277,  where  interest  is 
to  be  computed  only  on  the  back  tax  itself,  so  that  the  taxes  must  there 
be  brought  forward  in  separate  columns,  designating  the  years,  as  provided 
by  Sec.  277.     Neff  vs.  Smyth,  111—100. 

Section  276  authorizing  judgment  for  interest  or  penalties,  does  not  applj 
where  land  has  been  listed  and  taxes  paid  but  judgment  is  sought  for  city 
taxes  alleged  to  have  been  omitted  and  claimed  to  be  due  because  of  in- 
validity of  proceedings  disconnecting  land  from  city.  People  vs.  Ellis, 
253—369. 
3.    When  assessed: 

It  is  proper  for  the  Board  for  Equali/ation,  in  making  a  back  assessment  for 
omitted  property,  to  add  10  per  cent,  interest  charge.  People  vs.  C.  &  A. 
E}'.  Co.,  228—102. 

Tax  not  collected  added  to  subsequent  year.]  Section  277.  If 
the  tax  or  assessment  on  property  liable  to  taxation  is  prevented 
from  being  collected  for  any  year  or  years,  by  reason  of  any  er- 
roneous proceeding  or  other  cause,  the  amount  of  such  tax  or  es- 
sessment  which  such  property  should  have  paid  may  be  added  to 
the  tax  on  such  property  for  any  subsequent  year,  in  separate 
columns  designating  the  year  or  years.  [As  amended  by  act  ap- 
proved May  3,  1873.] 

Where  a  school  district  was  changed  so  that  the  tax-payer's  property  fell  into 
another  district,  but  he  was  nevertheless  still  assessed  in  the  old  district 
and  paid  the  taxes,  and  the  taxes  of  the  new  district  were  all  levied  against 
other  property  and  paid,  the  second  district  may  not  recover  as  back  taxes, 
for  levies  that  it,  instead  of  the  first  district,  might  and  should  have  made 
against  that  property,     E.  E.  Co.  vs.  196 — 606. 

Collector's  return  should  specify  years  for  which  back  taxes  arc  delinquent, 
Mann  vs.  P.,  102 — 346;  as  where  there  has  been  no  forfeiture,  but  in  which 
back  tax  simply  is  added  to  tax  of  year  later.  Belleville  Nail  Co.  vs. 
P.,  98—399. 

This  section  does  not  impair  rights  of  person  owing  back  tax,  but  only  provides 
another  mode  of  collecting  tax  which  he  owes.     Tlosmer  vs.  P.,  96 — 58. 

If  statute  provides  that  back  delinquent  tax  shall  licnr  interest,  but  does  not 
specify  rate,  only  interest  at  rate  of  6  per  cent,  can  be  collected.  Swinnoy 
vs.  Beard,  71—27. 

Inforest  on  back  taxes  included  in  levy,  computed  by  county  clerk  at  10  per 
cent,  instead  of  a  6  (statute  authorizing  interest  thereon  being  silent  as  to 
rate),  not  such  an  excessive  levy  as  to  bo  ground  for  an  injunction  against 
collection  of  whole  tax;  must  show  tender  of  legal  amount.  Swinney  vs. 
Beard,  71—27. 
Not  prior  to  date  of  ownership — Notice.)     Section  278.     No. 

such  charge  for  lax  and  iiitcrcsl   for  i)n!vious  years,  as  provided  for 

ill  the  i)recefling  section,  shall  he  made  against  any  properly  prior 

to  tiic  (late  of  ownership  of  the  person  owning  such  property  at  the 


208 

time  the  liability  for  such  omitted  tax  was  first  ascertained :  Pro- 
vided, that  the  owner  of  property,  if  known,  assessed  nnder  this  and 
the  preceding  section,  shall  be  notified  by  the  assessor  or  clerk,  as 
the  case  may  require. 

Notice  to  owner  of  assessment  of  omitted  property  must  be  given  by  board  of 
review.     People  vs.  National  Box  Co.,  248 — 141. 

Provision  for  notice  contained  in  proviso  applies  to  See.  276  which  directs 
that  omitted  property  be  listed  and  assessed.  People  (ex  rel.)  vs.  Na- 
tional Box   Co.,   248—141. 

This  section  and  the  next  confer  on  highway  commissioners  no  power  to  levy 
a  road  tax  on  property  in  one  year  of  an  amount  suificient  to  pay  the 
taxes  for  several  preceding  years  during  which  the  property  in  question 
was  untaxed.     Ohio  and  M.  E.  Co.  vs.  P.,  123—648. 

Receiver  in  possession  is  not  owner  under  this  section.  Union  Trust  Co.  vs. 
Weber,    96—346. 

Applies  to  park  assessments.     P.   vs.   Springer,   106 — 542. 

Special  assessment  —  Return  limited.]  Section  279.  When  any 
special  assessment  is  not  returned  to  the  county  collector  on  or  be- 
fore the  first  day  of  March  next  after  it  is  due,  the  same  may  be 
returned  on  or  before  the  first  day  of  March  in  the  succeeding  year ; 
and,  if  not  then  returned,  it  shall  be  considered  barred,  unless  return 
is  prevented  by  an  injunction  or  order  of  court;  and  the  time  sucl\ 
return  is  thus  prevented  shall  be  excluded  from  the  computation  of 
such  time. 
Where  the  park  commissioners  followed  Sees.  61  to  67  of  Local  Improvement 

Act  of  1897  in  making  special  assessments,  Sec.  279  of  Eevenue  Act  does 

not    apply.      Cummings   vs.    People,   213 — 443. 

Failure  to  complete  assesment  in  time  not  to  vitiate.]  Section 
280.  A  failure  to  complete  an  assessment  in  the  time  recjuired  by 
this  act  shall  not  vitiate  such  assessment,  but  the  same  shall  be  as 
legal  and  valid  as  if  completed  in  the  time  required  by  law. 

Under  Sees.,  191  and  280  of  Eevenue  Act,  failure  of  assessor  to  return  the 
assessment  on  the  day  fixed  by  Sec.  90,  does  not  vitiate  the  assessment. 
St.  Louis  Bridge   Co.   vs.  P.,   128—422. 

A  failure  to  return  assessments  within  the  time  required  by  law  does  not 
vitiate   the   assessment.      Wright   vs.   P.,   87 — 582. 

Act  of  1853  amending  general  revenue  law  and  providing  that  failure  to  return 
the  assessment  in  time  shall  not  vitiate,  does  not  apply  to  assessments 
for  corporate  purposes.     Sanderson  vs.  La  Salle,  57 — 441. 

It  was  claimed  that  the  tax  was  void  because  return  was  not  made  by  the 
taxpayer,  he  having  made  none  because  not  furnished  with  proper  forms 
and  blanks.  Held,  that  even  if  this  were  essential,  statute  cures  defects 
when  tax  is  lawful,  and  property  subject  to  taxation.  Pacific  Hotel  Co. 
vs.  Lieb,  83—602. 


209 

The  provision  curing  assessor's  failure  to  make  his  return  on  the  day  appointed 
is  not  unconstitutional  as  depriving  of  "life,  liberty  or  property."  The 
Constitution  nowhere  provides  for  a  return  on  a  day  certain.  Eurigh  vs. 
P.,  79—214. 

Informality  not  to  vitiate.]  Section  281.  No  assessment  of  real 
or  personal  property,  or  charge  for  taxes  thereon,  shall  be  consid- 
ered illegal  on  acconnt  of  any  informality  in  making  the  assessment, 
or  in  the  tax  lists,  or  on  account  of  the  assessments  not  being  made 
or  completed  within  the  time  required  by  law. 

The  question  was  whether  the  county  clerk  in  any  succeeding  year  could  go 
back  and  extend  a  school  tax  on  the  valuation  for  the  previous  years,  and 
bring  it  forward  and  attach  it  to  the  taxes  of  the  current  year  as  back 
taxes  due  on  the  property.  Held  not,  as  the  certificates  which  the  school 
directors  are  empowered  to  make  by  Sec.  44  of  the  school  law  (Eev. 
Stat.  1874)  is  the  basis  of  all  school  taxes,  and  Sec.  281  does  not  apply. 
Weber  vs.  Ohio,  etc.,  E.  Co.,  108—451. 

Failure  to  deliver  tax  books  not  to  vitiate.]  Sectoin  282.  Any 
failure  to  deliver  the  collector's  books  within  the  time  required  by 
this  act,  shall  in  no  way  affect  the  validity  of  the  assessment  and 
levy  of  taxes,  but  in  all  cases  of  such  failure,  the  assessment  and 
levy  of  taxes  shall  be  held  to  be  as  valid  and  binding  as  if  said  books 
had  been  delivered  at  or  within  the  time  required  by  law. 

Wrong  name  not  to  vitiate.]  Section  283.  No  sale  of  real  estate 
for  taxes  shall  be  considerer  invalid  on  account  of  the  same  having 
been  charged  in  any  other  name  than  that  of  the  rightful  owner. 

Who  may  administer  oaths.]  Section  284.  Any  oath,  authori- 
ized  to  be  administered  under  this  act,  may  be  administered  by  an 
assessor  or  deputy  assessor,  or  by  any  other  officer  having  authority 
to  administer  oaths. 

Penalties  of  officers  —  Delivering-  books  before  collector's  bond 
filed.]  Section  285.  If  any  county  clei-k  shall  deliver  the  tax  books 
into  the  hands  of  the  county  collector,  or  if  any  collector  shall  re- 
ceive said  books  or  collect  any  taxes  until  such  collector's  bond  has 
been  approved  and  filed,  as  required  by  this  act,  said  clerk  and  col- 
lector, and  each  of  llicni,  shall  be  liable  to  a  penalty  of  not  less  than 
$500,  ami  all  damages  and  costs,  to  be  recovered  in  an  action  of 
debt;  and  llic  auditor  shall  bring  suit  therefor,  in  the  name  of  the 
People  of  the  State  of  Illinois  —  the  amount  recovered  on  such  fines 
to  be  paid  into  the  state  treasury  as  revenue  fund.  Nothing  in  this 
section  shall  be  construed  as  relieving  the  securities  of  a  collector 
from  liabililifs  incurred  under  a  bond  not  approved  and  filed  by 
th('  auditor. 


210 

Collector  —  Neglect  to  obtain  judgment,  etc.]  Section  286.  If 
any  collector  shall,  by  his  own  neglect,  fail  to  ol)tain  judgment  at 
the  IMay  term  of  the  County  Court,  or  shall  fail  to  present  his  list 
of  delinquencies  on  personal  property,  or  errors  in  assessment  of 
real  estate,  at  the  time  required  by  this  act,  he  shall  lose  the  benefits 
of  any  abatement  to  which  he  might  have  been  entitled,  and  shall 
pay  to  the  State  and  county  the  full  amount  charged  against  him, 
after  deducting  the  fees  allowed  by  this  act  for  collecting  and  pay- 
ing over  taxes.  If  the  County  Court  is  not  held  at  the  May  term, 
the  collector  shall  have  further  time  to  pay  over  the  amount  due 
on  the  delinquent  list. 

Failure  to  do  any  duty  under  this  act.]  Section  287.  If  any 
officer  shall  fail  or  neglect  to  perform  any  of  the  duties  required  of 
him  by  this  act,  upon  being  required  so  to  do  by  any  person  in- 
terested in  the  matter,  and  for  the  failure  or  neglect  to  perform  such 
duty  there  is  no  other  specific  penalty  provided  in  this  Act,  he  shall 
be  liable  to  a  fine  of  not  less  than  ten  dollars  ($10.00)  nor  more  than 
five  hundred  dollars  (.$500.00),  to  be  recovered  in  an  action  of  debt 
in  the  Circuit  Court  of  the  proper  county,  and  may  be  removed  from 
office  at  the  discretion  of  the  court ;  and  any  officer  who  shall  know- 
ingly violate  any  of  the  provisions  of  this  act,  for  the  violation  of 
which  there  is  no  other  specific  penalty  provided  for  herein,  shall  be 
liable  to  a  fine  of  not  less  than  ten  dollars  ($10.00)  nor  more  than 
one  thousand  dollars  ($1,000.00)  to  be  recovered  in  an  action  of 
debt  in  the  name  of  the  People  of  the  State  of  Illinois,  in  any  court 
having  jurisdiction  and  may  be  removed  from  office  at  the  discretion 
of  the  court,  and  said  fines  when  recovered  shall  be  paid  into  the 
county  treasury.  [As  amended  by  act  approved  June  25,  1917.  L. 
1917,  p.  664.] 

The  trial  court  refused  to  compel  tlie  assessor,  when  on  the  witness  stand,  to 
testify  at  what  ratio  to  its  fair  cash  value  he  had  assessed  all  other 
property  in  his  town,  on  the  ground  that  it  might  incriminate  him  as  under 
Sec.  287  of  Eevenue  Act.     Keokuk  Bridge   Co.  vs.  P.,  176—268. 

Refusal  by  clerk,  assessor  or  other  officer  to  do  duty.]  Section 
288.  Every  county  clerk,  assessor,  collector  or  other  officer  who 
shall  in  any  case  refuse  or  knowingly  neglect  to  perform  any  duty 
enjoined  upon  him  by  this  act,  or  who  shall  consent  to  or  connive 
at  any  evasion  of  its  provisions,  whereby  any  proceeding  required 
by  this  act  shall  be  prevented  or  hindered,  or  whereby  any  property 
required  to  be  listed  for  taxation  shall  be  unlawfully  exempted,  or 
the  same  be  entered  upon  the  tax  list  at  less  than  its  fair  cash 
value,  shall,  for  every  such  offense,  neglect  or  refusal,  be  liable,  on 
the  complaint  of  any  person,  for  double  the  amount  of  the  loss  or 


2ii 

damage  caused  thereby,  to  be  recovered  in  action  of  debt,  in  the 
name  of  the  People  of  the  State  of  Illinois,  in.  any  court  having  juris- 
diction, and  may  be  removed  from  his  office  at  the  discretion  of  the 
court. 

County  to  furnish  books  and  blanks  —  clerks  to  procure  them.] 
Section  289.  The  county  board  shall  direct  the  county  clerk  to  pro- 
cure all  necessary  books  and  blanks  required  by  this  act  to  be  used 
in  the  assessment  of  property  and  collection  of  taxes,  at  the  expense 
of  the  county. 

County  funds  —  Manner  of  keeping  accounts  thereof  —  By  col- 
lector, etc.]  Section  290.  The  county  collector  shall,  on  the  first  of 
every  month,  report  to  the  county  clerk,  in  writing,  the  amount  of 
county  tax  received  by  liim  during  the  preceding  month,  showing 
what  amount  of  said  tax  was  received  in  money,  and  what  amount 
in  county  orders  and  jury  certificates.  The  county  collector  shall 
keep  his  account  as  collector  of  taxes  separate  from  his  account  as 
county  treasurer.  He  shall  credit  his  account  as  collector  with  the 
amount  of  his  montlily  reports  to  the  county  clerk,  and  with  the 
amount  of  insolvencies,  removals,  errors,  forfeitures,  and  other 
credits  alloAved  him  on  settlement  with  the  county  board ;  and  as 
county  treasurer  he  shall  charge  himself  with  the  amount  shown  in 
his  monthly  report  to  the  county  clerk,  as  aforesaid,  and  such  other 
amounts  as  may  come  into  his  hands  as  county  treasurer;  and  he 
shall,  as  such  treasurer,  at  the  close  of  each  month,  cancel  the  county 
orders  and  jury  certificates  in  his  hands,  and  return  the  same  with 
a  descriptive  list,  giving  numbers  and  amounts  properly  footed,  to 
the  county  cLerk,  who  shall  carefully  compare  and  file  the  same  in 
his  office,  subject  to  the  order  of  the  county  board,  and  give  the 
treasurer  a  receipt  for  the  same;  which  receipt  shall  be  evidence 
upon  whicli  the  county  treasurer  shall  take  credit  in  his  accounts 
as  such  treasurer,  with  the  county,  subject  to  the  approval  of  the 
county  l)oard.  The  county  board  shall  exainine  such  accounts  ami 
vouchci-s,  at  such  time  or  times,  by  committee  oi-  otherwise,  as  may 
be  deemed  re(|uisite. 
Surofies  on  treasurer's  bond,  as  collector,  arc  liable  for  his  default  until  he 

report.s   receipt   of   fund   to   county   clerk,   as   required   by   above   section; 

nfter   such    rojxut,   su relics   on    liis   liond,   as   treasurer,   are   liable.     P.   vs. 

Hoover,  »2— 57.5. 
"It  is  insisted  tlial    tlie  money  reported  was  received  li.v   liini  ;is  collcrtor  uinl 

not  as  Irr-nsiirer,  and  he  and  his  sureties  arc  liable  on  his  collector's  bond 

.     .     ."      Tiie    complete    answer    to    this    is    that    when    county    collector 

makes  report,  all  he  reports  as  having  received  as  collector  is  Iransferred 

to  his  account  as  treasurer,  and  he  is  crerliled  with  the  amount  as  collector. 

Ifawley    v.s.    V.,   W— 249. 


212 

By  clerk,  etc.]  Section  291.  Each  county  clerk  shall  keep  an 
account  with  the  county  collector,  charging  him  with  the  amount  of 
county  tax  placed  in  his  hands  for  collection,  and  with  the  county 
tax  received  by  him  from  sales  and  redemptions  of  forfeited  prop- 
erty, and  with  any  other  funds,  belonging  to  the  county,  that  shall 
come  into  the  collector's  hands;  and  shall  credit  him  with  the 
amounts  ascertained  as  required  in  the  preceding  section,  charged 
to  the  county  treasurer's  account  monthly;  also,  with  amount  of 
county  tax  on  insolvencies,  removals,  errors,  forfeited  property, 
etc.,  whenever  ascertained  in  the  manner  required  by  this  act.  The 
county  clerks  shall  also  keep  a  treasurer's  account  with  the  county 
treasurer  of  their  respective  counties.  The  treasurer  shall  be  charged 
with  the  amount  of  money,  county  orders  and  jury  certificates  re- 
ported in  the  collector's  monthly  statements  required  to  be  made  in. 
the  preceding  section,  and  all  amounts  paid  to  the  county  treasurer 
from  other  sources  than  the  county  revenue  tax;  and  it  is  hereby 
made  the  duty  of  all  persons  paying  money  into  the  county  treasury, 
for  all  purposes  except  the  county  taxes,  to  first  obtain  from  the 
county  clerk  an  order  on  the  treasurer  to  receive  the  same ;  and  the 
treasurer  shall  give  the  person  so  paying  duplicate  receipts  therefor, 
one  of  whcih  shall  be  countersigned  by  the  county  clerk,  and  re- 
tained by  the  person  paying  over  the  amount,  and  the  other  filed  in 
the  county  clerk's  office,  and  the  amount  thereof  charged  against 
the  treasurer.  The  treasurer's  account  shall  be  credited,  monthly, 
with  the  amount  of  county  orders  and  jury  certificates  canceled  and 
filed  in  the  county  clerk 's  office,  as  required  in  the  preceding  section. 

Definitions.]  Section  292.  The  words  and  phrases  following, 
whenever  used  in  this  act,  shall  be  construed  to  include  in  their 
meaning  the  definitions  set  opposite  the  same  in  this  section,  when- 
ever it  shall  be  necessary  to  the  proper  construction  of  this  act. 

1st.  ASSESSOR  —  ASSESSORS.  —  Town,  district  and  deputy 
assessors. 

2d.     AUDITOR  —  Auditor  of  Public  Accounts. 

3d.  BANK  —  BANKER  —  BROKER  —  STOCK  JOBBER.  — 
Whoever  has  money  employed  in  the  business  of  dealing  in  coin, 
notes  or  bills  of  exchange,  or  in  the  business  of  dealing  in  or  buying 
or  selling  any  kind  of  bills  of  exchange,  checks,  drafts,  bank  notes, 
promissory  notes,  bonds,  or  other  writing  obligatory,  or  stocks  of 
any  kind  or  description  whatsoever,  or  receiving  money  on  deposit. 

4th.  COLLECTOR— COLLECTORS.— County,  town,  district 
and  deputy  collectors. 


213 

5th.  COUNTY  BOARD. —  The  board  of  supervisors  —  the 
board  of  couuty  commissioners. 

6th.  C'EEDITS.  • — Every  claim  or  demand  for  money,  labor[,] 
interest,  or  other  valuable  thing,  due  or  to  become  due,  not  including 
nionej'  on  deposit. 

7th.  HE.  —  ^lale,  female,  company,  corporation,  firm,  society, 
singidar  or  plural  member. 

8th.  :M0XEY  —  MONEYS.  —  Gold  silver  or  other  coin,  paper 
or  other  currency  used  in  barter  and  trade  as  money,  in  actual  pos- 
session, and  every  deposit  which  the  person  owning,  holding  in 
trust,  or  having  the  beneficial  interest  therein,  is  entitled  to  with- 
draw in  money  on  demand. 

9fh.  NU]\1HER.  —  The  singular  number  shall  include  the 
plural  and  the  plural  number  shall  include  the  singular. 

10th.     OATH.— Oaths  or  affirmation. 

11th.  PERSON  —  PERSONS.  —  Male,  female,  corporation, 
company,  firm,  society,  singular  or  plural  number. 

12th.  REAL  PROPERTY  —  REAL  ESTATE  — LAND  — 
TRACT  —  LOT.  —  Not  ojily  the  land  itself,  whether  laid  out  in 
town  or  city  lots,  or  otherwise,  with  all  things  contained  therein, 
but  also  all  buildings,  structures  and  improvements,  and  other  per- 
manent fixtures,  of  whatsoever  kind,  thereon,  and  all  rights  and 
privileges  belonging  or  in  anywise  pertaining  thereto,  except  where 
the  same  may  l^e  otherwise  denominated  bj^  this  Act. 

13th.  SHARES  OP  STOCK  —  SHARES  OP  CAPITAL  STOCK. 
—  The  shares  into  which  the  capital  or  stock  of  every  incorporated 
company  or  association  may  be  divided. 

14th,  TAX  —  TAXES.  —  Any  tax,  special  assessments  or 
costs,  interest  or  penalty  imposed  upon  property. 

15th.  YEAR..  —  The  word  "year,"  when  used  in  this  Act, 
with  reference  to  taxes  of  or  for  a  year,  sliall  mean  a  calendar  year, 
beginning  on  the  first  day  of  January.  * 

[As  amended  l)y  act  approved  June  27,  3917.  Ij.  1917.  ]).  657.1 

Clause  12: 
Tunnels   undor   the   Ktreet.s  of   Chicago   inivatoly   owned   arc    real   estate    (Sec. 

292  of  Revenue  Act).     Therefore,  it  was  proper  for  the  local  assessor  to 

asHe.s8  them,  and   such   was  not  barred  by  tax   of  capital   stork   by  State 

Board   of  Equalization.     People  vs.   Upham,  221 — 5i55. 
Power  transmission  lines  of  a  sanitary  district,  whether  consisting  of  wooden 

poles    or    steel    towers    on    concrete    bases    ami    spoil    banks    composed    of 

excavated   materials   from   channel,  all   on    land   owned   l)y   district    is  real 

estate.      Sanitary    T)ist.    vs.    Young,    2S,') — \'2:\. 

Power  of  county  court,  until,  etc]     Section  29;i.     In  ;ill  connlics 
not  uihIit  lownshij)  orgjini/.nt  ion,  llir  cijiinly  conit,  or  jnilgc  ol"  the 


214 

county  court,  as  the  case  may  require,  shall  perform  all  the  duties 
required  in  this  act  to  be  performed  by  the  county  board,  or  chair- 
man of  the  county  board,  as  the  case  may  be,  in  such  counties,  until 
such  time  as  the  board  of  county  commissioners  shall  be  duly  elected 
and  qualified  in  said  counties. 

Repealing  clause]  Section  294.  The  laws  and  parts  of  laws  en- 
titled as  hereinafter  named  are  hereby  repealed. 

[The  acts  repealed  are  omitted.  They  will  be  found  set  out  in 
Laws  1871-2,  pp.  69-71.  They  are  again  enumerated  in  R.  S.  1874, 
Ch.  131,  Section  5.] 

The  repeal  of  said  acts  and  parts  of  acts  shall  not  be  construed 
to  impair  any  right  existing,  or  affect  any  proceeding  pending, 'at  the 
time  this  act  shall  take  effect ;  but  all  proceedings  for  the  assessment 
of  any  tax,  or  collection  of  any  tax  or  special  assessment  then  re- 
maining incomplete,  may  be  completed  pursuant  to  the  provisions  of 
this  act.  The  provisions  of  this  act  shall  apply  to  redemptions  from 
sales  made  for  taxes  or  special  assessments  previous  to  the  taking 
effect  hereof,  and  the  mode  of  giving  notice,  and  issuing  deeds  upon 
certificates  of  sales  made  for  taxes. 

STATE  TAX  COMMISSION. 

AN  ACT  in  relation  to  the  assessment  of  property  for  taxation.  (Approved 
June  19,  1919.     In  force  July  1,  1919.     L.  1919,  p.   718.) 

The  State  Tax  Commission  was  created  by  an  act  to  amend  Sees.  5,  9  and  13 
of  the  Civil  Administrative  Code  and  by  adding-  a  new  section  to  be 
known  as  section  39a.     (L.  1919,  p.  9;  E.  S.  Ch.  241/2.) 

Section  5  provided  for  the  appointment  of  the  Tax  Commission,  which  shall 
consist  of  three  officers.  Sec.  9  each  Commissioner  shall  receive  six 
thousand  dollars.  Sec.  13  for  a  term  of  six  years:  the  first  commissioner 
appointed  for  a  term  of  six  years,  one  for  a  term  of  four  years  and  one 
for  a  term  of  two  years. 

Section  39a  is  as  follows:  "The  State  Tax  Commission  created  by  this  Act 
shall,  in  its  name,  without  any  direction,  supervision  or  control  by  the 
Director  of  Finance,  exercise  and  discharge  all  duties  now  or  hereafter 
imposed  by  law  on  it  with  reference  to  the  assessment  of  property  for 
taxation.  All  clerical  and  administrative  functions  pertaining  to  the 
business  of  the  Tax  Commission  shall  be  discharged  by  the  Director  of 
Finance  who  shall  for  that  purpose,  act  as  its  secretary  and  executive 
officer. 

General  Powers  and  Duties  of  Commission  —  Local  Assessment 

Officers]     Section  1.    Be  it  enacted  by  the  People  of  the  State  of 
Illinois,  represented  in  the  General  Assembly : 

The  term  "local  assessment  officers,"  as  used  in  this  Act,  shall 
mean  and  include  township  assessors,  boards  of  assessors,  the  county 
treasurer  and  boards  of  review. 


l']5 

Powers  and  duties  of  commission.]  Sectiou  2.  The  Tax  Com- 
mission shall : 

(1)  Direct  and  supervise  as  provided  by  this  Act,  the  assess- 
ment for  taxation  of  all  real  and  personal  property  in  this  State  to 
the  end  that  all  assessments  of  property  be  made  relatively  just  and 
equal ; 

(2)  Confer  with,  advise  and  assist  local  assessment  officers  rela- 
tive to  the  assessment  of  property  for  taxation ; 

(3)  Prescribe  general  rules  and  regulations,  not  inconsistent 
with  law,  for  local  assessment  officers  relative  to  the  assessment  of 
property  for  taxation,  which  general  rules  and  regulations  shall  be 
binding  upon  all  local  assessment  officers  and  shall  be  obeyed  by 
them  respectively  until  reversed,  annulled  or  modified  by  a  court  of 
competent  jurisdiction ; 

(4)  Prescribe  or  approve  the  form  of  blanks  for  schedules,  re- 
turns, reports,  complaints,  notices  and  other  documents,  files  and 
records  authorized  or  required  by  and  provision  of  law  relating  to 
the  assessment  of  property,  or  by  any  rule  and  regulation  of  the 
commission  and  all  assessing  officers  shall  use  true  copies  of  such 
blank  forms; 

(5)  Assess  the  railroad  property  denominated  ''railroad  track" 
and  "rolling  stock"; 

(6)  Assess,  and  value,  in  the  manner  provided  by  law,  the  capi- 
tal stock,  including  the  franchise,  of  all  companies  or  associations 
now  or  hereafter  incorporated  under  the  laws  of  this  State,  except 
companies  and  associations  organized  for  purely  manufacturing  and 
mercantile  purposes,  or  for  either  of  such  purposes,  or  for  the  mining 
and  sale  of  coal  or  for  printing  or  for  the  publishing  of  newspapers 
or  for  the  improving  and  breeding  of  stock,  or  for  the  purpose  of 
banking,  including  any  of  such  property  as  may  have  been  omitted 
from  assessment  in  any  year  or  years,  or  which,  from  defective  de- 
scription has  not  paid  any  taxes  for  any  year  or  years ; 

(7)  E(iualize  the  valuation  and  assessment  of  property  through- 
out the  Stat<;  between  the  different  counties  of  tlu^  State  and  fix  the 
aggregate  anioiinl  of  llic  assessment  I'oi-  mch  coniily  ii|u)n  wliicb 
taxes  shall  be  extended  ; 

(8)  Keep  a  correct  record  of  its  acts  and  doings  relative  to  the 
assessment  of  property  and  the  equalization  of  assessments. 

In  General: 
IState  Hojird  f)f  Kfpialization  in  assossing  proporty,  may  act  on  its  own  kiiowl- 
Cflgo  without  evidence  as  to  value,  and  it  lias  power  to  increaso  valuation 


216 

returneil  by  ofiiccrs  of  a  corpoiation  without  hearing  evidence  to  impeach 
the  return.  People  vs.  Chicago,  L.  S.  &  E.  R.  Co.,  286—576;  R.  Co.  vs. 
Surrell,   88—535. 

Revenue  act  governs  State  Board  of  Equalization,  so  far  as  applicable.     State 
Board  of  Equalization  vs.  P.,  191 — 541. 
Clause  5: 

See  Supra,  Sees.  42,  44,  50  of  General  Revenue  Act  and  cases  cited  thereunder. 

The  following  cases  dealt  with  the  power  of  the  State  Board  of  Equalization 
under  a  similar  statute: 

Assessment  void  when  it  should  have  been  made  by  State  Board  of  Equaliza- 
tion and  was  not,  but  was  assessed  by  the  local  assessor.  Chicago,  etc., 
R.   Co.   vs.   P.,  98—350. 

State  Board  of  Equalization  may  increase  valuation  as  made  in  the  return  by 
company's  officers  without  first  hearing  evidence  impeaching  it.  Where  the 
railroad  company  fails  to  return  lists  for  assessment,  the  Board  of  Equal- 
ization may  return  valuation  upon  what  information  it  has,  and  is  not 
required  to  go  into  exhaustive  investigation  in  arriving  at  the  valuation. 
St.  Louis,  etc.,  R.  Co.  vs.  Surrell,  88 — 535. 

Division  of  aggregate  value  of  railway  track  among  the  several  counties  and 
municipalities  in  proportion  to  length  situated  therein,  is  uniform  because 
whole  railroad  is  to  be  considered  as  a  unit,  and  each  part  worth  its  pro- 
portionate share.  Sec.  109  does  not  violate  Sec.  lOt  of  Art.  9  of  constitu- 
tion as  taxing  corporate  property,  as  railroad  is  a  unit.  Law  vs.  P., 
87—385. 

Tn  proportioning  the  tax  among  the  villages  through  which  a  railroad  runs,  the 
clerk  is  not  governed  by  the  schedule  furnished  by  the  company  to  ascer- 
tain which  those  villages  are.  He  may  obtain  such  information  from 
other  sources.     Indiana,  etc.,  R.   Co.  vs.  P.,  154 — 558    (1894). 

Held,  arguendo,  that  word  "districts,"  as  used  in  this  section,  does  not  refer 
to  road  districts,. but  to  school  districts.     0.  and  M.  Co.  vs.  P.,  119 — 207. 

Under  former  law  valuation  and  assessment  of  railway  was  not  of  an  un- 
divided part  of  the  whole,  but  was  of  specific  part  situated  within  each 
county.     Sangamon,  etc.,  R.  Co.  vs.  Morgan  County,  14 — 163. 

A  county's  jurisdiction  to  tax  railroad  track  is  confined  to  within  its  own 
limits.     Sangamon  and  Morgan  R.  Co.  vs.  Morgan  County,  14 — 163. 

Where  valuation  is  so  grossly  out  of  the  way  as  to  show  that  the  assessing 
body  could  not  have  been  honest  in  its  valuation  and  must  have  rea- 
sonably known  that  it  was  excessive,  such  fact  is  accepted  as  evidence 
of  fraud  on  its  part  against  the  tax-payer.  People  vs.  Chicago,  L.  S.  &  E. 
R.  Co.,  286—576,  579. 

A  valuation  of  railroad  property  arbitrarily  made  by  the  State  Board  in  dis- 
regard of  its  own  rules  as  to  valuation  cannot  be  sustained.     People  vs. 
Chicago,  L.   S.  &  E.  R.  Co.,  286—576. 
Clause  6: 

(See  Sec.  3,  clause  4  of  General  Revenue  Act,  supra.) 

The  following  cases  dealt  with  the  power  of  the  State  Board  of  Equaliza- 
tion under  a  similar  statute: 

It  is  proper  for  the  legislature  to  assess  the  capital  stock  of  a  corporation, 
including  the  franchise,  as  it  has  the  power  to  determine  the  manner  in 
which  taxes  may  be  levied.     Coal  Co.  vs.  Miller,  236 — 149. 


217 

State  Board  of  Equalization  acts  as  original  assessor  in  assessing  capital  stock 
and  franchise.     State  Board  of  Equalization  vs.  P.,  191 — 533. 

The  assessment  of  capital  stock  and  franchises  of  corporations  should  be 
based  upon  fair  cash  value.  Assessment  which  is  fraudulently  made  is 
impeachable.     State  Board  of  Equalization  vs.   P.,  191 — 538. 

Where  the  corporation's  debts  have  absorbed  all  its  property,  taxation  of 
capital  stock  is  properly  based  upon  value  of  its  debt,  other  than  current 
expenses.     Keokuk  Bridge   Co.   vs.   P.,  161 — 143. 

It  is  proper  and  not  double  taxation  to  assess  and  tax  the  capital  stock  of 
corporation,  and  also  its  tangible  property.  Danville  B.  &  T.  Co.  vs. 
Parks,  88—170;  Danville  Mfg.  Co.  vs.  Parks,  88—463;  Pacific  Hotel  vs. 
Lieb,  83—602;  Porter  vs.  Eockford,  E.  I.  and  St.  L.  E.  Co.,  76—561; 
Eepublic  Life  Ins.  Co.  vs.  Pollak,  75—292;   Hopkins  vs.  Taylor,  87—436. 

On  application  for  judgment  for  unpaid  tax  the  decision  of  State  Board  of 
Equalization  can  be  assailed  only  for  fraud  or  want  of  jurisdiction,  as  it 
is  quasi-judicial  in  its  nature.     Connecting  E.  Co.  vs.  P.,  119 — 182. 

Assessment  of  capital  stock  by  State  Board  of  Equalization  upheld,  as  by  that 
was  meant  not  "shares,"  but  propertj'  of  corporation.  Porter  vs.  Eock- 
ford, etc.,  E.  Co.,  76—561. 

It  is  easily  conceivable  how  the  capital  stock  of  some  companies  might  not 
exceed  the  value  of  their  tangible  property,  and  hence  it  was  not  review- 
able error  for  the  State  Board  of  Equalization  to  assess  one  corporation 
at  a  greater  value  than  its  tangible  property  and  other  companies'  stock 
at  the  value  of  tangible  property  only.  C,  B.  and  Q.  E.  Co.  vs.  Siders, 
88—320. 

An  assessment  by  the  State  Board  is  at  too  high  a  rate  when  the  property  is 
assessed  at  a  greater  proportion  of  its  actual  value  than  is  adopted  by  the 
board  at  the  same  time  in  the  assessment  of  all  other  property.  People's 
Gas  Light  Co.  vs.   Stuckart,  286—164. 

An  assessment  of  capital  stock  arbitrarily  made  by  State  Board  in  disregard 
of  its  own  rules  for  assessing  capital  stock  of  all  corporations  and  without 
any  attempt  to  ascertain  the  actual  value  of  such  capital  stock  by  any 
methods  open  to  it  cannot  be  sustained.  Calumet  Dock  Co.  vs.  O'Connell, 
265—106;   People's  Gas  Light  Co.  vs.  Stuckart,  286—164. 

Capital  stock  of  advertising  company  organized  to  do  general  advertising 
publishing  and  printing  cannot  bo  assessed  by  State  Board  of  Equaliza- 
tion, as  business  need  not  be  exclusively  printing  to  exempt  capital  stock 
from  as.sessment  by  State  Board.  Taylor-Critchfield  Co.  v.s.  Stuckart, 
275—129. 

,\  corporation  organized  to  buy  and  sell  stocks  and  bonds  of  other  companies 
and  to  guarantee  .such  stocks  and  bonds  is  a  mercantile  corporation.  Peo- 
ple vs.  Federal  Security  Co.,  255 — Hiil. 

Assessment  of  franchise  of  corporation  iiaving  llic  [iciwcr,  in  .Klilitioii  to 
manufacturing,  to  own  real  estate  ami  water  power  and  lea.se  and  sell 
water  i)ower  to  others  for  manufacturing  pur[i()Hes,  by  local  assessor  is 
void.  Moliiic  Water  Power  Co.  vs.  Cox,  252 — 34S. 
State  Boarii  of  Ecjualization  has  no  power  to  a.ssesH  capita!  .stock  of  mercantile 
corporation  even  though  the  local  as.sessor  docs  not  do  so.  People  vs. 
Lewy  Bros.  Co.,  250—613. 
While  the  State  Boar<l  is  not  necessarily  lioiind  \<y  ni.irktt  (niutatioiis  of 
shares  of  stock    in   determining  tlii'ir   valui!   yet   sm-li   (|Ui)tati(tiis  I'iuinot  be 


218 

disregarded  and  an  assessment  of  capital  stock  made  without  evidence  and 
in  violation  of  rules  of  board  cannot  be  sustained,  though  the  assessment 
of  tangible  property  by  assessor  is  lower  than  it  shoiild  bo.  Calumet 
Dock  Co.  vs.  Stuckart,  275— '253. 

Under  the  rules  of  State  Board,  where  there  arc  no  debts  to  be  added  to  the 
fair  cash  value  of  shares  of  stock,  an  assessment  of  the  capital  stock  can 
be  made  only  in  case  the  equalized  fair  cash  value  of  the  shares  exceeds 
the  equalized  valuation  of  the  tangible  property.  Calumet  Dock  Co.  vs. 
Stuckart,  275—253. 
Powers  of  commission.]     Section  3.     The  Tax  Commission  shall 

have  power : 

(1)  To  require  local  assessment  officers  to  meet  with  it  from 
time  to  time  for  the  purpose  of  considering  matters  relative  to  tax- 
ation. 

(2)  To  formulate  and  recommend  legislation  for  the  improve- 
ment of  the  system  of  taxation  of  property  and  for  the  equalization 
of  the  taxation  of  the  State ; 

(3)  To  make  such  research  and  investigation  as  to  the  proper- 
ties of  corporations  and  the  true  values  of  the  franchise  and  proper- 
ties of  all  corporations  incorporated  under  the  laws  of  this  State, 
except  companies  and  associations  organized  for  purely  manufactur- 
ing and  mercantile  purposes,  or  for  either  of  such  purposes,  or  for 
the  mining  and  sale  of  coal,  or  for  printing  or  for  the  publishing  of 
newspapers  or  for  the  improving  and  breeding  of  stock,  or  for  the 
purpose  of  banking,  as  will  enable  it  to  ascertain  the  fair  cash  value 
of  the  capital  stock,  including  the  franchise,  of  such  corporations  as 
are  assessed  by  it  and  to  obtain  such  further  data  and  information 
upon  which  general  rules  and  regulations  may  be  based ; 

(4)  To  investigate  the  tax  system  of  other  states  and  countries; 

(5)  To  request  the  institution  of  proceedings,  actions  and  prose- 
cutions to  enforce  the  laws  relating  to  the  penalties,  liabilities  and 
punishment  of  public  officers,  persons,  or  officers  or  agents  of  cor- 
porations for  failure  or  neglect  to  comply  with  this  Act ; 

(6)  To  order  in  any  year  a  re-assessment  of  all  real  and  per- 
sonal property,  or  real  or  personal  property,  or  any  class  of  personal 
propei-ty,  in  any  county,  or  in  any  assessment  district  thereof,  when 
in  its  juclgment  such  re-assessment  is  desirable  or  necessary,  and  for 
that  purpose  to  cause  such  re-assessment  to  be  made  by  the  local 
assessment  officers,  and  cause  it  to  be  substituted  for  the  original 
assessment ; 

(7)  To  take  testimony  and  proofs  under  oath  and  to  require  the 
production  of  books,  papers  and  documents  pertinent  to  any  assess- 
ment, investigation  or  inquiry  and  for  that  purpose  to  subpoena  and 
compel  the  attendance  of  witnesses ; 


219 

(8)  To  require  from  all  State  and  local  officers  such  information 
as  may  be  necessary  for  the  proper  discharge  of  its  duties; 

(9)  To  examine  and  make  memoranda  from  all  records,  books, 
papers,  documents,  statements  of  account  on  record  or  on  file  in  any 
public  office  of  the  State  or  of  any  county,  township,  road  district, 
city,  village,  incorporated  town,  school  district  or  any  other  taxing 
district  of  the  State  and  all  public  officers  having  charge  or  custody 
of  such  records  shall  furnish  to  the  commission  infotviiation  of  any 
and  all  matters  on  file  or  of  record  in  their  respective  offices ; 

(10)  To  adopt,  from  time  to  time,  rules  not  inconsistent  with 
law,  for  ascertaining  the  fair  cash  value  of  the  capital  stock,  includ- 
ing the  franchise,  of  corporations  assessed  by  it. 

Certified  copies  of  records — evidence.]  Sectioii  4.  Certified 
copies  of  the  records  of  the  Tax  Commission  pertaining  to  the  as- 
sessment of  property  and  the  equalization  of  assessments,  attested 
by  the  seal  of  the  Department  of  Finance,  shall  be  received  in  evi- 
depce  in  all  courts  with  like  effect  as  certified  copies  of  other  public 
'•ecords. 

Power  to  administer  oaths.]  Section  5.  Each  officer  in  the  Tax 
Commission,  each  employee  of  the  commission  and  each  other  com- 
petent person  specially  delegated  in  writing  for  that  purpose,  shall 
have  the  power  to  administer  all  oaths  authorized  or  required  under 
the  provisions  of  this  Act. 

Service  of  subpoena.]  Section  6.  Any  sheriff,  constable  or 
other  person  may  serve  any  subpoena  issued  under  tlu'  ])rovisions 
of  this  Act. 

Fees  and  mileage  of  witnesses.]  Section  7.  The  fees  and  mile- 
age of  witnesses  attending  any  hearing  held  by  the  tax  commission 
under  the  provisions  of  this  Act,  pursuant  to  any  subpoena,  shall  l)e 
the  same  as  those  of  witnesses  in  civil  cases  in  the  Circuit  Court  in 
counties  of  the  second  class.  Such  fees  and  mileage  shall  l)e  paid 
by  the  State. 

Compliance  with  subpoena — contempt.  ]  Section  8.  In  case  any 
l)crsoM  refuses  1o  comply  with  any  subpoeiua  issued  by  the  Tax  Com- 
mission, or  to  produce  or  to  permit  the  examination  or  inspeclion  of 
any  books,  papers  and  documents  pertinent  to  any  assessment,  in- 
vestigation or  in(|uiry,  or  to  testify  to  any  inatter  regarding  wliich 
he  may  be  lawfully  interrogated,  the  Circuit  Court  or  County  Court 
of  the  county  in  which  such  matter  or  hearing  is  pending,  on  ajipli- 
cation  of  the  Tax  Commission,  shall  compel  obedience  by  attach- 
ment proceedings  as  for  contempt,  as  in  a  case  of  disobedieiice  of 
tti(!  requirements  of  a  Hul)pocna  from  such  court  on  a  refusal  1o 
testify  therein. 


220 

Publication  of  assessment — review  and  correction.]  Section  9. 
Upon  the  completion  of  the  original  assessments  to  be  made  by  the 
Tax  Commission,  it  shall  publish  a  full  and  complete  list  of  such 
assessments  in  the  State  "offteial  newspaper."  Any  person  or  cor- 
poration feeling  aggrieved  by  any  such  assessment  may,  within  ten 
days  of  the  date  of  publication  of  such  "official  newspaper"  con- 
taining such  list,  apply  to  the  Tax  Commission  for  a  review  and  cor- 
rection of  the  assessment  complained  of.  Upon  such  review  the  Tax 
Commission  may  make  such  correction,  if  any,  therein  as  may  be 
just  and  right. 

Person  ag-g'rieved  —  appeal  —  record.]  Section  10.  Any  person 
feeling  himself  aggrieved  by  any  assessment  made  by  the  Tax  Com- 
mission may  appeal  to  the  Circuit  Court  of  the  county  in  which  such 
property  or  some  part  thereof  is  situated,  for  the  purpose  of  having 
the  lawfulness  of  such  assessment  inquired  into  and  determined. 

The  person  taking  such  appeal  shall  file  with  the  Tax  Commis- 
sion written  notice  of  such  appeal,  which  notice  shall  state  in  full 
the  grounds  of  such  appeal.  Such  notice  of  appeal  shall  be  filed 
within  ten  days  after  such  assessment  is  made  and  notice  given 
thereof.  Thereupon  the  Tax  Commission  shall  prepare  and  trans- 
mit to  the  clerk  of  the  court  to  which  such  appeal  is  taken  a  copy  of 
such  notice  of  appeal  and  a  copy  of  all  evidence,  documents,  papers, 
books  and  files  pertaining  to  such  appeal,  which  copies  shall  be  cer- 
tified to  as  correct  by  the  Director  of  Finance.  The  appeal  shall  be 
heard  without  formal  pleadings  upon  the  record  so  certified  by  the 
Tax  Commission.  Appeals  shall  lie  from  the  judgment  of  the  Cir- 
cuit Court  to  the  Supreme  Court.  The  remedy  by  appeal  herein 
provided  for  shall  not  be  construed  to  be  exclusive. 

Appeal  not  to  stay  assessment  or  extension  of  taxes  —  refund.] 
Section  11.  No  appeal  to  the  Circuit  Court  from  an  assessment 
made  by  the  tax  commission  shall  stay  or  suspend  any  assessment 
or  the  extension  of  any  taxes  thereon.  If  the  court,  by  its  final  judg- 
ment, should  set  aside  or  reduce  such  assessment,  and  the  taxes  so 
erroneously  assessed  shall  have  been  paid,  the  person  or  corporation 
so  erroneously  paying  such  taxes  shall  be  entitled  to  a  refund  there- 
of as  provided  by  section  268  of  an  Act  entitled,  "An  Act  for  the 
assessment  of  property  and  for  the  levy  and  collection  of  taxes," 
approved  March  30,  1872,  in  force  July  1,  1872. 

Re-assessments  —  order  —  where  filed.]  Section  12.  Whenever 
it  shall  appear  to  the  Tax  Commission  that  the  real  or  personal 
property  in  any  county,  or  in  any  assessment  district  thereof,  has 
not  been  assessed  in  substantial  compliance  with  law,  or  has  been  un- 


221 


equally  or  improperly  assessed,  the  Tax  Commission  may,  in  its  dis- 
cretion, in  any  year  order  a  re-assessment  for  such  year  of  all  or  any 
class  of  the  taxable  property  in  such  county,  or  assessment  district 
thereof.  The  Tax  Commission  may  order  such  re-assessment  made 
by  the  local  assessment  officers.  The  order  directing  such  re-assess- 
ment shall  be  filed  in  the  office  of  the  county  treasurer  of  the  county 
in  which  such  re-assessment  has  been  ordered,  except  in  counties 
having-  an  elective  board  of  review  in  which  case  such  order  shall  be 
filed  with  the  board  of  review. 

Re-assessment  how  made  and  reviewed.]  Section  13.  Such  re- 
assessment shall  be  made  in  the  same  manner  and  subject  to  the 
same  laws  and  rules  as  an  original  assessment  and  shall  be  subject 
to  review  and  correction  by  the  board  of  review  as  in  case  of  an 
original  assessment. 

Board  of  review — correction  of  re-assessment — notice.]  Sec- 
tion 14.  For  the  purpose  of  reviewing  and  equalizing  such  re-as- 
sessment, the  board  of  review  of  the  county  in  which  the  re-assess- 
ment is  made,  shall  review  and  correct  such  re-assessment.  The  Tax 
Commission  shall  fix  the  time  and  place  of  the  meeting  of  the  board 
of  review  to  review  and  correct  such  re-assessment.  At  least  one 
week  before  the  meeting  of  such  board  of  review  to  review  and  cor- 
rect such  re-assessment,  the  board  of  review  shall  publish  a  notice 
of  the  time  and  place  of  its  mcctiug  for  such  purpose  in  at  least  one 
newspaper  of  general  circulation  published  in  the  county  in  which 
such  re-assessment  is  made.  The  board  of  review  shall  convene  at 
the  time  and  place  fixed  in  such  order  and  shall  review,  correct,  re- 
turn and  certify  such  rc-assessment  in  like  manner,  and  shall  have 
and  exercise  all  the  powers  and  authority  given  to  boards  of  review 
and  shall  be  subject  to  all  the  restrictions,  duties  and  penalties  of 
such  boards. 

Custody  of  assessment  books.]  Section  15.  Such  local  assess- 
ment officer  while  engaged  in  making  such  re-assessment,  shall  have 
custody  and  pos.session  of  the  assessment  books  containing  the  orig- 
inal assessment  and  all  property  and  other  statements  and  memo- 
randa relating  thereto,  and  the  person  having  the  custody  thereof 
shall  deliver  such  assessment  books  and  such  property  to  the  local 
assessment  officer  on  demand.  ITe  shall,  in  making  such  re-assess- 
ment, have  all  the  power  and  authority  given  by  law  to  local  as.sess- 
ment  officers  and  shall  be  subject  to  all  the  restrictions,  liabilities 
and  penalties  imposed  by  law  upoji  local  assessment  officers. 

Re-assessment  the  assessment  upon  which  taxes  levied.  |  Sect  ion 
16.     Such  re-assessm"iit,  when  complrlcd  ;iii<I   reviewed   ;is  provided 


222 

lierein,  shall  be  the  assessment  upon  which  taxes  for  that  year  shall 
be  levied  and  extended  in  the  county  or  assessment  district  for 
which  made. 

Books,  records  and  blanks  —  compensation.]  Section  17.  The 
necessary  books,  records  and  blank  forms  needful  for  the  purpose  of 
such  re-assessment  shall  be  furnished  by  the  same  authorities  that 
furnish  books,  records  and  blank  forms  for  an  original  assessment. 
The  local  assessment  officer  and  the  members  of  theboard  of  review 
when  convened  in  extraordinary  session  for  the  purpose  of  making 
such  re-assessment  or  of  reviewing  and  correcting  the  same  shall  re- 
ceive the  same  compensation  as  for  like  service  in  making,  or  in  re- 
viewing, an  original  assessment,  which  compensation,  as  well  as  all 
other  expenses  in  making  the  re-assessment,  shall  be  paid  by  the 
county  on  the  certificate  of  the  Tax  Commission. 

Equalization  —  conunission  as  authority  —  not  to  reduce  aggre- 
gate assessed  value  in  state.]  Section  18.  The  Tax  Commission 
shall  act  as  an  equalizing  authority.  It  shall  examine  the  abstracts 
of  property  assessed  for  taxation  in  the  several  counties  as  returned 
by  the  county  clerks  and  the  original  assessments  made  by  it,  and 
shall  equalize  the  assessments  as  in  this  Act  provided.  The  Tax 
Commission  may  so  lower  or  raise  the  total  assessed  value  of  proper- 
ty in  any  county  as  returned  by  the  county  clerk  as  shall  make  the 
property  in  such  county  bear  a  just  relation  to  the  assessed  value  of 
property  in  other  counties.  The  total  amount  of  such  increase  or  de- 
crease in  any  one  county  shall  not  exceed  ten  per  cent  of  the  total 
assessed  value  of  all  property  in  the  State  as  returned  for  purposes 
of  taxation.  The  Tax  Commission  shall  not  reduce  the  aggregate 
assessed  valuation  in  the  State ;  nor  shall  it  increase  such  aggregate 
valuation,  except  in  such  amount  as  may  be  necessary  to  a  just 
equalization. 

Classes  of  property  considered  —  rates  even  and  not  fractional 
and  not  combined.]  Section  19.  The  Tax  Commission  in  equaliz- 
ing the  valuation  of  property  as  listed  and  assessed  in  different  coun- 
ties, shall  consider  the  following  classes  of  property  separately,  viz : 
personal  property,  railroad  and  telegraph  property ;  lands ;  town  and 
city  lots ;  and  the  capital  and  other  property  of  public  utilities  and 
of  companies  and  associations  assessed  by  the  Tax  Commission  and, 
upon  such  consideration  determine  such  rates  of  addition  to  or  de- 
duction from  the  listed  or  assessed  valuation  of  each  of  such  classes 
of  property  in  each  county,  or  to  or  from  the  aggregate  assessed 
value  of  each  of  such  classes  in  the  State,  as  may  be  deemed  by  the 


223 


Tax  Commission  to  be  equitable  and  just,  such  rates  being  in  all 
cases  even  and  not  fractional ;  and  such  rates,  as  finally  determined 
by  the  tax  commission  shall  not  be  combined. 

Personal  property. — How  to  be  equalized.]  Section  20.  In 
equalizing  the  value  of  personal  property  between  the  several  coun- 
ties, the  Tax  Commission  shall  cause  to  be  obtained  the  State  aver- 
ages of  the  several  kinds  of  enumerated  property,  from  the  aggre- 
gate footings  of  the  number  and  value  of  each ;  and  the  value  of  the 
several  kinds  of  enumerated  property  in  each  county  shall  be  ob- 
tained at  those  average  values;  and  the  value  of  the  enumerated 
property  thus  obtained,  as  compared  with  the  assessed  value  of  such 
property  in  each  county' shall  be  taken  by  the  Tax  Commission  to 
obtain  a  rate  per  cent,  to  be  added  to  or  deducted  from  the  total  as- 
sessed value  of  such  property  in  each  county.  Whenever,  in  the 
opinion  of  the  Tax  Commission  it  is  necessary,  to  a  more  just  and 
equitable  equalization  of  such  property,  that  a  rate  per  cent  be  added 
to  or  deducted  from  the  value  thus  obtained  in  an^;;  one  or  more  of 
the  counties,  the  Tax  Commission  shall  have  the  right  so  to  do ;  but 
the  rate  per  cent  heretofore  required  shall  first  be  obtained  to  form 
the  basis  upon  which  the  equalization  of  personal  property  shall  be 
made. 

Lands  and  lots. — How  to  be  equalized.]  Section  21.  Lands 
shall  be  equalized  by  adding  to  the  aggregate  assessed  value  thereof, 
in  every  county  in  which  the  Tax  Commission  may  believe  the  valu- 
ation to  be  too  low,  such  rate  per  centum  as  will  raise  the  same  to 
its  proper  proportionate  value,  and  by  deducting  from  the  aggregate 
assessed  value  thereof,  in  every  county  in  which  the  Tax  Commission 
may  believe  the  valuation  to  be  too  high,  such  per  centum  as  will 
reduce  the  same  to  its  proper  value.  Town  and  city  lots  shall  be 
equalized  in  the  same  manner  herein  provided  for  equalizing  lands, 
and,  at  the  option  of  Die  Tax  Comiiiissioii  may  be  combined  and 
equalized  with  lands. 

A.ssoHHincMit  of  railway  ])ropcity  at  two-thuds  of  actual  valuo,  and  other 
property  at  oiie-tliird,  to  equalize  an  alleged  deficiency,  invalitl.  C  &  A. 
K.   Co.   vs.  Livingston   Co.,  08 — 45^. 

Tract  in  city  held  to  be  lot,  though  not  platted.  Whether  it  was  a  lot  or 
land  made  considerable  difference  in  this  case  in  figuring  amount  of  addi- 
tion by  State  Board  of  Equalization.     P.  vs.  i'alnier,  113 — 346. 

Results  combined  in  one  table.  |  Scclion  22.  Wbon  the  Ta.\ 
Coniniission  shall  have  sei)aratc'ly  considered  llu"  several  classes  ol" 
I)roperty  as  hereinljeCore  rccjuircd,  the  results  shall  l)c  combined  in 
one  table,  and  the  same  shall  he  examined,  «'()miiarr(l  and  perfected 
in  such  manner  as  the  Tax  Commission  shall  deem  best  to  accom- 


224 

plish  a  just  equalization  of  assessments  throughout  the  State,  pre- 
serving, however,  the  principle  of  separate  rates  for  each  class  of 
property. 

Partial  returns  from  any  county.]  Section  23.  In  all  cases  of 
partial  return  from  any  county  where  the  number  of  defaulting 
towns  or  districts  does  not  exceed  one-third  of  the  whole  number  of 
towns  or  districts  in  the  county,  the  Tax  Commission  may  estimate 
the  valuation  in  the  towns  or  districts  from  which  returns  have  not 
been  received  and  may  equalize  the  total  valuation  as  in  other  cases. 

Rate  determined  certified  to  clerk  —  assessment  on  capital  stock 
of  corporations  —  railroad  and  telegraph  companies.]  Section  24. 
When  the  Tax  Commission  shall  have  completed  its  equalization  of 
assessments  for  any  year,  it  shall  certify  to  the  several  county 
clerks  the  rates  finally  determined  by  it  to  be  added  to  or  deducted 
from  the  listed  or  assessed  valuation  of  each  class  of  property  in  the 
several  counties.  The  respective  assessments  made  by  it  on  the 
capital  stock,  including  the  franchise,  of  corporations  assessed  by  it 
(other  than  of  the  capital  stock  of  railroads  and  telegraph  com- 
panies) shall  be  certified  by  it  to  the  county  clerks  of  the  respective 
counties  in  which  such  companies  or  associations  are  located.  And 
said  clerk  shall  extend  the  taxes  for  all  purposes  on  the  respective 
amounts  so  certified,  the  same  as  may  be  levied  on  the  other  prop- 
erty in  such  towns,  districts,  villages  or  cities  in  which  such  com- 
panies or  associations  are  located.  It  shall  also  certify  to  the  county 
clerk  of  the  proper  counties  the  assessments  of  "railroad  track"  and 
"rolling  stock",  and  the  assessments  of  the  capital  stock,  including 
the  franchise,  of  railroad  and  telegraph  companies.  And  the  county 
clerk  shall  distribute  the  value  so  certified  to  him  to  the  county 
and  to  the  several  towns,  districts,  villages  and  cities  in  his  county 
entitled  to  a  proportionate  value  of  such  "railroad  track"  and 
"rolling  stock",  and  capital  stock,  and  shall  extend  taxes  against 
such  values  the  same  as  against  other  property  in  such  towns,  dis- 
tricts, villages  and  cities. 

Records,  etc.,  to  be  delivered  to  commission.]  Section  25.  All 
records,  books,  papers,  documents  and  memoranda  pertaining  to 
the  State  Board  of  Equalization  shall,  upon  the  taking  effect  of  this 
Act,  be  transferred  and  delivered  to  the  Tax  Commission. 

Powers  and  duties  imposed  on  board  of  equalization  and  auditor 
to  be  exercised  by  commission.]  Section  26.  On  and  after  the 
taking  effect  of  this  Act  all  the  powers  and  duties  now  conferred 
or  imposed  upon  the  State  Board  of  Equalization  and  upon  the 
Auditor  of  Public  Accounts  in  relation  to  the  assessment  of  property 


225 

for  taxation  shall  be  transferred  to  and  thereafter  shall  be  exercised 
and  performed  by  the  Tax  Commission. 

Abstracts,  other  papers,  etc.,  to  be  filed  with  commission.]  Sec- 
tion 27.  Whenever,  in  any  law  relating  to  the  assessment  of  prop- 
erty for  taxation,  abstracts,  reports,  or  schedules  or  other  papers 
or  documents,  are  required  to  be  tiled  with,  or  any  duty  is  imposed 
upon,  or  power  vested  in  either  the  Auditor  of  Public  Accounts  or 
the  State  Board  of  Equalization,  such  abstracts,  reports,  schedules, 
or  other  papers  or  documents  shall  be  filed  with,  such  duty  and 
power  shall  be  discharged  and  exercised  by  the  Tax  Commission. 

Commission  no  power  to  chang-e  individual  assessment.]  Section 
28.  Nothing  contained  in  this  Act  shall  be  construed  to  give  the 
Tax  Commission  any  power,  jurisdiction  or  authority  to  review,  re- 
vise, correct  or  change  any  individual  assessment  made  by  any  local 
assessment  officer. 

Repeal.]  Section  29.  The  following  Acts  and  parts  of  Acts  are 
hereby  appealed: 

Sections  100  to  116,  both  inclusive,  of  an  Act  entitled,  "An  Act 
for  the  assessment  of  property  and  for  the  levy  and  collection  of 
taxes,"  approved  March  30,  1872,  in  force  July  1,  1872,  and  amend- 
ments thereto; 

Sections  50  and  51  of  an  Act  entitled,  "An  Act  for  the  assess- 
ment of  property  and  providing  the  means  therefor,  and  to  repeal 
a  certain  Act  therein  named, ' '  approved  February  25,  1898,  in  force 
July  1,  189S,  and  amendments  thereto. 

Section  25  of  an  Act  entitled,  "An  Act  in  regard  to  elections,  and 
to  provide  for  filling  vacancies -in  elective  offices,"  approved  April 
3,  1872,  in  force  July  1,  1872. 

REVENUE  ACT  OF  1898. 

AN  ACT  for  the  asscs.siiiciit  of  i>iopcity  and  providing  tlie  means  therefor,  and 
to    repeal    a    certain    act    therein    named.       [Approved    February    2.'),    1898. 
In  force  July  ],  1898.     L.  1898,  p.  IM.] 
In  General: 

The  Revenue  Act  of  1898  is  constitutional.  People  (ex  rel.)  vs.  Comrs.  of 
Cook  County,  176— .'576. 

Revenue  Law  of  1898  governs  assessment  of  property  and  is  a  substitute  sub- 
stantially complete  in  itself  for  the  provisions  of  general  Revenue  Law 
on   that   subject.      People   vs.   Fisher,   274 — 116. 

Taxpayer  has  no  vested  right  under  statutes  which  fix  basis  for  assessing 
property,  as  that  entire  subject  is  within  control  of  the  legi.slature.  Peo- 
ple vs.  Chicago  &  E.  111.  R.  Co.,  248—118;  P.  vs.  Board  of  Review,  290-407. 

Under  Revenue  Act  of  1898  it  was  not  the  intention  of  the  General  Assembly 
to    riTjuire   county    clerk    to    provide    du[>)ieatc    assessment    books    for    the 


2-^6 

listing  and  assessment  of  personal  property,  to  be  delivered  to  the  super- 
visor of  assessments  for  the  use  of  the  assessors.  People  vs.  Hendee, 
108  A.  591. 

County  assessor  in  counties  not  under  township  org-anization  — 
Compensation.]  Section  1.  That  in  counties  not  under  townsliip 
organization  the  county  treasurer  shall  be  ex  officio  county  assessor, 
and  he  shall  receive  as  compensation  for  his  services  as  county  as- 
sessor, the  sum  of  five  hundred  dollars  ($500)  per  annum:  Pro- 
vided, that  in  counties  having  a  population  of  less  than  125,000  and 
over  50,000,  he  shall  receive  the  sum  of  one  thousand  dollars 
($1,000)  per  annum.  [As  amended  by  act  approved  May  15,  1903. 
In  force  July  1,  1903.    L.  1903,  p.  295. 

In  counties  not  iinder  the  township  organization,  compensation  as  county 
treasurer  fixed  by  county  board  includes  payment  for  his  services  as  ex- 
ollicio  county  assessor.     People   vs.  Wabash  E.  Co.,  281 — 311. 

In  counties  under  township  organization  —  Assessor  —  Powers, 
duties  and  compensation  of.]  Section  2.  In  counties  under  town- 
ship organization  of  less  than  125,000  inhabitants,  the  county  treas- 
urer shall  be  ex  officio  supervisor  of  assessments  in  his  county,  and 
shall  receive  as  compensation  for  his  services  as  supervisor  of  assess- 
ments the  sum  of  one  thousand  dollars  ($1,000)  per  annum :  Pro- 
vided, that  in  counties  having  a  population  of  less  than  45,000  he 
shall  receive  the  sum  of  five  hundred  dollars  ($500)  per  annum.  He 
shall  have  a  suitable  office,  to  be  provided  and  furnished  by  the 
county  board,  in  which  he  shall  keep,  subject  to  the  inspection  of 
all  persons  who  shall  desire  to  consult  the  same,  the  assessment 
books  returned  to  him  as  directed  by  law.  He  shall  keep  his  office 
open  for  business  from  9  o'clock  a.  m.  to  5  o'clock  p.  m.  of  every  day 
except  Sundays  and  legal  holidays.  He  may,  by  and  with  the  advice 
and  consent  of  the  county  board,  appoint  necessary  deputies  and 
clerks,  their  compensation  to  be  fixed  by  the  county  board  and  paid 
by  the  county.  The  supervisor  of  assessments  shall,  on  or  before 
the  first  day  of  April  in  each  year,  assemble  all  assessors  and  their 
deputies  for  consultation,  and  shall  give  such  instructions  to  them 
as  shall  tend  to  a  uniformity  in  the  action  of  the  assessors  and 
deputy  assessors  in  his  county.  Any  assessor  or  deputy  assessor  who 
shall  willfully  refuse  or  neglect  to  observe  or  follow  the  direction 
oi:  the  supervisor  of  assessments,  which  shall  be  in  accordance  with 
law,  shall,  upon  conviction  thereof  in  any  court  of  competent  juris- 
diction, for  each  offense  be  fined  not  less  than  fifty  dollars  nor  more 
than  five  hundred  dollars,  or  be  confined  in  the  county  jail  not  ex- 
ceeding six  months,  in  the  discretion  of  the  court.  In  counties 
under  township  organization  where  a  town  assessor  shall  be  unable 


227 

alone  to  perform  all  the  duties  of  his  office,  he  may,  by  and  with 
the  advice  and  consent  of  the  town  board  of  auditors  first  obtained, 
appoint  one  or  more  suitable  persons  to  act  as  deputies  to  assist  him 
in  making  the  assessment.  The  compensation  of  the  township  as- 
sessors shall  be  as  follows :  In  townships  containing  not  less  than 
five  thousand  (5,000)  inhabitants  they  shall  receive  not  less  than 
five  dollars  ($-5.00)  nor  more  than  ten  dollars  ($10)  per  day:  Pro- 
vided, that  in  townships  containing  more  than  fifteen  thousand 
(15,000)  inhabitants,  additional  compensation  may  be  allowed, 
making  their  entire  compensation  for  making  the  assessment  a  sum 
not  exceeding  one  thousand  dollars  ($1,000)  ;  in  townships  contain- 
ing less  than  five  thousand  (5,000)  inhabitants  they  shall  receive  not 
less  than  two  and  one-half  dollars  ($2.50)  nor  more  than  five  dollars 
($5.00)  per  day;  necessary  deputy  assessors  shall  receive  not  ex- 
ceeding five  dollars  ($5.00)  per  day.  The  compensation  as  herein 
provided  shall  be  fixed  by  the  board  of  town  auditors  and  shall  be 
based  upon  the  time  actually  employed  in  the  making  of  such  as- 
sessment, and  such  assessors  and  deputies  shall  make  affidavit  of  the 
time  so  employed.  Population  as  herein  used  shall  be  deemed  to  be 
the  population  of  such  townships  as  ascertained  by  the  last  preced- 
ing federal  and  school  census.  [As  amended  by  act  approved  May 
15,  1903.    In  force  July  1,  1903.    L.  1903,  p.  295. 

The  provisions  making  county  treasurer  ex-officio  supervisor  of  assessments 
do  not  create  a  new  office  but  simply  add  other  duties  to  the  oflice  of 
county  treasurer  and  ho  is  not  entitled  to  separate  compensation  as 
supervisor  of  assessment.  Foote  vs.  Lake  County,  206 — 165;  Allen  vs. 
Fidelity  Co.,   269—234. 

In  counties  containing-  125.000  or  more  inhabitants — Board  of 
Assessors — Election  of — Organization  of — Powers  and  duties — 
Deputy  Assessors — Appointment  of.]  Section  3.  In  all  counties  of 
this  State  contain  i]ig  one  hundred  and  twenty -five  thousand  or  more 
inhabitants  there  is  hereby  created  and  established  a  board  of  as- 
sessors, consisting  of  five  persons,  not  more  than  four  of  whom  shall 
be  residents  of  any  one  city,  to  be  known  as  the  l)oard  of  assessors 
of  said  county.  At  the  regular  county  election  to  be  held  in  such 
county  in  the  year  1898  for  the  election  of  county  ofTiccrs  there  shall 
be  elected  by  the  legal  voters  of  said  counly  five  assessors,  whose 
terms  of  office  shall  commence  on  the  first  day  of  January  next 
ensuing,  who  shall  hold  their  office,  two  loi'  two  years,  two  for  four 
years,  and  one  for  six  years,  respectively,  and  until  their  successors 
are  elected  and  (lualified.  And  every  two  years  thereafter,  at  the 
regular  county  elect ioji  in  said  county  for  Il)e  election  of  county 
officers,  there  shall  l)e  elected  an  assessor,  or  two  assessors,  as  the 


228 

case  may  be,  to  succeed  the  assessor  or  assessors  whose  term  of 
office  shall  expire  that  year,  whose  term  of  ol^ce  shall  commence  on 
the  first  day  of  January  next  following,  and  shall  be  six  years  in 
duration  and  until  his  or  their  successors  shall  be  elected  and  quali- 
fied. The  assessors  so  elected  shall  qualify  within  ten  days  after  the 
canvass  of  the  vote  is  completed.  Such  assessors  shall  hold  no  other 
lucrative  public  office  or  public  employment.  Each  of  said  assessors, 
before  entering  upon  the  duties  of  his  office,  shall  take  and  subscribe 
the  oath  provided  for  in  this  act.  At  the  first  meeting  of  the  board 
of  assessors  they  shall  determine  by  lot  which  of  them  shall  hold 
offi'ce  for  the  respective  terms.  .  The  chairman  of  the  board  shall  be 
the  person  having  the  shortest  term  to  serve.  In  the  years  when 
two  persons  shall  be  serving  the  shortest  term  it  shall  be  determined 
by  lot  which  of  such  two  persons  shall  be  chairman.  Each  assessor 
shall  receive  as  compensation  such  sum  as  may  be  fixed  by  the 
county  board,  to  be  paid  out  of  the  county  treasury. 

In  case  of  any  vacancy  in  said  board,  or  the  failure  of  any  per- 
son elected  to  that  office  to  qualify,  the  board  of  review  provided 
for  in  such  counties  may  appoint  a  person  to  fill  such  vacancy  until 
his  successor  shall  be  elected  at  the  next  regular  county  election. 

Said  board  of  assessors  shall  have  power  to  employ  a  chief 
clerk,  who  shall  have  charge  of  the  office  of  such  board,  and  such 
other  clerical  help  as  may  be  necessary,  subject  to  the  approval  of 
the  board  of  review  as  to  the  number  thereof,  who  shall  hold  office 
during  the  pleasure  of  the  board,  and  who  shall  take  and  subscribe 
an  oath  of  office  that  he  will  honestly  and  faithfully  perform  all 
duties  of  such  office  under  the  direction  of  said  board,  and  he  shall 
have  power  to  administer  all  oaths  authorized  by  law  to  be  admin- 
istered by  assessors,  and  the  compensation  of  such  clerk  shall  be 
fixed  by  such  board,  subject  to  the  approval  of  the  board  of  review, 
not  to  exceed  ten  dollars  per  day,  for  each  working  day. 

In  all  townships  in  such  comities  not  lying  wholly  within  the 
limits  of  one  city,  the  township  assessor  shall  be  ex-officio  the  deputy 
assessor  to  make  the  assessments  in  the  township,  wherein  he  is 
elected.  Provided,  that  if,  in  any  such  township,  said  township 
assessor  shall  not  be  able,  by  himself  alone,  within  the  time  allowed 
by  law  to  make  the  assessment  of  said  township,  then  any  addi- 
tional deputy  assessor  or  deputy  assessors  required  to  make  such 
assessment,  shall  be  residents  and  legal  voters  of  such  township,  and 
shall  be  nominated  by  the  board  of  auditors  of  such  township,  and 
appointed  by  the  board  of  assessors  only  upon  such  nomination,  and 
deputy  assessors  so  appointed  shall  act  under  the  supervision  of 


229       . 

the  ex-officio  deputy  town  assessors.     [As  amended  by  act  approved 

June  26,  1913.     L.  1913,  p.  511.] 

In  regard  to"  appointment  of  five  assessors,  as  the  Act  merely  provides  means  of 

assessment  and  is  not  an  attempt  to  regulate  county  and  township  affairs. 

Section  above  held  constitutional.  Burton  Stock  Car  Co.  vs.  Traeger,  187 — 17. 

Assessor  and  supervisor  of  assessments  to  give  bond — Form  of 
oath.]  Section*  4.  Every  assessor  and  supervisor  of  assessments 
shall,  before  he  enters  upon  the  duties  of  his  office,  enter  into  a 
bond,  payable  to  the  People  of  the  State  of  Illinois,  in  the  sum  of 
two  thousand  dollars  or  such  larger  sum  as  the  county  board  shall 
determine,  with  two  or  more  sufficient  sureties,  to  be  approved  by 
the  president  or  chairman  of  the  county  board,  except  in  the  case 
of  the  supervisor  of  assessments,  whose  bond  shall  be  approved  by 
the  county  board.  Provided,  that  township  assessors  in  counties 
havinof  less  than  one  hundred  and  twenty-five  thousand  inhabitants 
shall  be  required  to  give  bond  only  in  the  sum  of  five  hundred  dol- 
lars each,  with  sureties  as  above  provided.  Said  bond  to  be  ap- 
proved by  the  supervisor  of  their  respective  towns.  The  condition 
of  the  bond  shall  be  that  such  assessor  or  supervisor  of  assessments, 
as  the  case  may  be,  will  diligently,  faithfully  and  impartially  per- 
form each  and  sing:ular  the  duties  enjoined  upon  him  by  law.  Such 
bond  shall  be  filed  in  the  office  of  the  county  clerk  and  recorded  at 
large  in  a  book  to  be  provided  for  such  bonds.  The  State,  county, 
town  or  any  municipality,  corporation  or  person  suffering  any  loss 
or  damage  by  reason  of  any  failure  to  keep  and  perform  any  of  the 
conditions  of  the  bond  to  the  best  of  his  ability  may  recover  thereon 
for  their  or  his  use  by  suit  in  the  name  of  the  People  of  the  State 
of  Illinois.  And  every  assessor,  deputy  assessor  or  supervisor  of 
assessments,  shall,  also,  before  entering  upon  the  duties  of  his  office, 
take  and  sul)scribe  to  an  oath,  which  oath  shall  also  be  filed  in  the 
office  of  the  county  clerk:  Provided,  that  the  oath  of  township 
assessors  and  their  deputies  shall  be  filed  with  Iheir  respective  town 
clerks.    Said  oath  to  be  as  follows: 

T  do  solemnly  swear  (or  affirm)  ihat  1  will  support  the  Consti- 
tution of  the  United  States  and  llie  Constitution  of  the  State  of 
Illinois,  and  tliiit  1  will  faithfully  discharge  all  the  duties  of  the 
office  of  assessor,  de|)uty  assessor  or  supervisor  of  assessments  (as 
the  case  may  be)  to  the  best  of  my  abilily;  llial  I  will  without  fear 
or  favor  a|i|.iais>'  all  Ihc  ])roper1y  iu  said  county  at  its  fair  cash 
value,  said  value  to  bo  ascertained  at  what  the  propoity  would  bring 
at  a  vobmtary  sale  in  the  due  course  of  business  and  trade;  and 
that  T  will  assess  said  property  when  so  appraised  at  one-fifth  of  its 
said  cash  value;  that  \  will  cause  every  person,  company  or  corpora- 


230 

tion  assessed  to  sign  his,  her  or  its  assessment  schedule,  and  I  will 
administer  to  each  and  eveiy  person  so  signing  said  assessment 
schedule  the  oath  thereon,  and  return  said  schedule  so  signed  and 
file  the  same  Avith  the  county  clork. 

Assessor,  etc. — Penalty  for  neglect  of  duty.]  Section  5.  Any 
assessor  or  deputy  assessor  or  supervisor  of  assessments  or  other 
persons,  whose  duty  it  is  to  assess  property  for  taxation  or  equalize 
any  such  assessment,  who  shall  refuse  or  knowingly  neglect  to  per- 
form any  duty  required  of  him  by  law,  or  who  shall  consent  to  or 
connive  at  any  evasion  of  the  provisions  of  this  act  whereby  any 
property  required  to  be  assessed  shall  be  unlawfully  exempted  in 
whole  or  in  part  or  the  valuation  thereof  entered  or  set  down  at 
more  or  less  than  is  required  by  law,  shall,  upon  conviction,  be 
fined  for  each  offense  not  less  than  one  hundred  dollars  nor  more 
than  five  thousand  dollars  and  imprisoned  in  the  county  jail  not 
exceeding  one  year,  and  shall  also  be  liable  upon  his  bond  to  the 
party  injured  for  all  damages  sustained  by  such  party,  as  above 
provided. 

Appointment  of  deputy  assessors — Term  of  office — Fees — Oath 
— Maps.]  Section  6.  The  board  of  assessors  shall  have  power  to 
appoint  as  many  suitable  persons  as  in  their  judgment  are  necessary 
to  act  as  deputies,  subject  to  the  approval  of  the  board  of  review 
as  to  the  number  and  time  of  service  of  such  deputies  to  assist  them 
in  making  the  assessment,  who  shall  perform  such  duties  as  may  be 
assigned  to  them  by  the  board  of  assessors.  They  shall  hold  their 
office  during  the  will  of  the  board  of  assessors,  and  shall  receive 
such  compensation  as  shall  be  determined  by  the  board  not  exceed- 
ing five  dollars  ($5.00)  per  day:  Provided,  that  the  assessors  and 
deputy  assessors  of  counties  of  one  hundred  and  twenty-five  thou- 
sand inhabitants  or  over  shall  be  paid  for  their  services  out  of  the 
county  treasury.  Such  deputy  assessors  shall,  before  entering  upon 
their  duties,  take  and  subscribe  the  oath  or  affirmation  prescribed 
for  the  assessors. 

The  board  of  assessors  shall  have  power  and  authority  to  make 
and  purchase  such  maps  and  plats  as  will  facilitate  the  business  of 
their  office,  which  maps  and  plats  shall  always  be  and  remain  in 
their  of^ce,  and  shall  be  open  and  accessible  to  the  public.  [As 
amended  by  act  approved  and  in  force  April  24,  1899.  L.  1899, 
p.  335.] 

What  property  subject  to  assessment  and  taxation.]  Section  7. 
All  property  in  this  State  shall  be  subject  to  assessment  and  taxation 
as  provided  by  the  general  laws  for  the  assessment  of  property  and 
for  the  levy  and  collection  of  taxes  except  such  property  as  may  be 


231 

exempt  therefrom  by  such  general  laws.  Such  property  shall  be 
listed  and  valued  in  the  manner  and  by  the  persons  heretofore  pro- 
vided by  law  except  as  herein  otherwise  expressly  provided. 

Property,  when,  how  and  by  whom  listed.]  Section  8,  All 
property  subject  to  taxation  shall  be  listed  by  the  person  at  the 
place  and  in  the  manner  required  by  law,  and  assessed  at  the  place 
and  in  the  manner  required  by  law  with  reference  to  the  ownership, 
amount,  kind  and  value  on  the  first  day  of  April  in  the  year  for 
which  the  property  is  required  to  be  listed  including  all  property 
purchased  on  that  day.  The  owner  of  property  on  the  first  day  of 
April  in  any  year  shall  be  liable  for  the  taxes  of  that  year. 

The  purchaser  of  property  on  the  first  day  of  April  shall  be 
considered  as  the  owner  on  that  day. 

Real  property — When  and  how  listed  and  assessed.]  Section  9. 
All  real  property  subject  to  taxation  under  the  general  revenue 
laws  of  the  State,  including  real  estate  becoming  taxable  for  the 
first  time  shall  be  listed  in  the  name  of  the  owner  thereof  by  such 
owners,  or  persons  required  by  law,  or  their  agents,  or  the  officers 
provided  by  law,  and  assessed  for  the  year  one  thousand  eight 
hundred  and  ninety-nine  (1899),  and  every  fourth  year  thereafter, 
with  reference  to  the  amount  owned  on  the  first  day  of  April  in  the 
year  in  which  the  same  is  assessed,  including  all  property  purchased 
on  that  day,  which  assessment  shall  be  known  as  the  general  as- 
sessment, and  as  modified  or  equalized  or  changed  as  provided  by 
law,  shall  l)e  the  assessment  upon  w^hich  taxes  shall  be  levied  and 
extended  during  the  quadrennial  period  for  which  the  same  is 
made:  Provided,  that  no  assessment  of  real  property  shall  be  con- 
sidered as  illegal  by  reason  of  the  same  not  being  listed  or  assessed 
in  the  name  of  the  owner  or  owners  thereof. 

Tho  case  of  Ciozor  vs.  Pooplo,  20G — 464,  holding  roal  estate  is  to  be  assessed 
once  every  four  years,  was  decided  before  the  amendment  of  1905  to  Sec. 
:i'),  whicli  as  amended  gives  board  of  review  power  to  change  the  assess- 
ment of  real  property  when  it  does  not  represent  a  fair  valuation,  although 
there  has  been  no  change  in  the  property  and  this  applies  to  counties  of 
less  than   ]2'),()O0   population.      I'coi.le    (ex   rel.)    vs.   St.  Louis  Bridge   Co., 
281—4(52. 
If   Sanitary    District    desired    to    iiave    ils    lund    wiiich    it  claims   is   farm    land 
assessed    separately    from   its   other  property,   it    should   furnish   a  descrip- 
tion of  such  land  to  tho  j)roper  officials  bcfon!  assessment  is  niadi'.     Snni 
tary   Dist.   vs.   GilTord,   2o7— 424. 
Where   mining    rights   are   purchased    at   a   time    intervening   two   (luadrennial 
assessments,  they  may  be  assessed  before  the  next  cpiadrennial  assessment 
as  real  estate,  and   if  tho  value  thus  assessed   against  the  mining  rights 
should    be    deducted    from    the    rissessinent    of    thi"    rcninining    real    estate, 


232 

tlio  t)\\nor  of  that,  ami  not  the  owner  of  the  mining  rights,  is  the  one  to 
coniphiin.     Re   Appeal  Maplewood  Coal  Co.,   213 — 283. 

County  clerk  to  make  up  duplicate  books  of  lands  or  lots  to  be 
assessed  for  taxes— when  triplicate.]  Section  10.  The  county  clerk 
shall  before  the  first  day  of  April,  in  the  year  1907,  and  every  fourth 
year  thereafter,  make  up,  in  books  to  be  provided  for  that  purpose, 
a  list  of  lands  and  lots  to  be  assessed  for  taxes  in  the  manner  pro- 
vided in  the  general  revenue  law.  He  shall  also  annually  after  the 
adoption  of  this  act  before  the  first  day  of  April  make  a  list  of  lands 
and  lots  which  are  taxable,  or  which  shall  become  taxable  for  the 
first  time,  and  which  are  not  already  listed,  and  a  list  of  lands  and 
lots  which  have  been  subdivided  and  not  listed  by  the  proper  de- 
scription. Such  lists  shall  be  made  up  in  the  manner  in  which  the 
county  clerk  is  required  by  the  general  revenue  law  to  make  such 
lists:  [Provided,  that  in  counties  of  125,000  inhabitants,  or  over, 
said  books  shall  be  made  in  triplicate.]  [As  amended  by  act  ap- 
proved May  18,  1905.    In  force  July  1,  1905.    L.  1905,  p.  360.] 

When  books  and  blanks  for  the  assessment  to  be  delivered  to 
assessor,  etc.]  Section  11.  It  shall  be  the  duty  of  the  county  asses- 
sor, the  board  of  assessors,  or  the  supervisor  of  assessments,  as  the 
ease  may  be,  to  call  upon  the  county  clerk  on  or  before  the  first  day 
of  April  in  each  year  and  receive  the  assessment  books  and  blanks 
as  prepared  by  said  county  clerk  for  the  assessment  of  property  for 
that  year. 

When  and  how  the  assessor  shall  assess  property.]  Section  12. 
The  assessor  shall,  before  the  first  day  of  June  in  the  year  1899  and 
every  fourth  year  thereafter,  in  person  or  by  his  deputy,  actually 
view  and  determine  as  near  as  practicable  the  value  of  each  tract  or 
lot  of  land  listed  for  taxation  as  of  the  first  day  of  April  of  each 
year,  and  assess  the  same  at  the  value  required  by  law,  setting  down 
the  sum  in  proper  columns  prepared  therefor  in  duplicate  books 
furnished  him.  In  making  such  assessments  he  shall  set  down  his 
valuation  of  improved  tracts  and  lots  in  one  column,  and  his  value  of 
unimproved  tracts  and  lots  in  another  column.  He  shall,  also,  be- 
tween the  first  day  of  April  and  the  first  day  of  June  in  each  inter- 
vening year,  list  and  assess  in  like  manner  all  real  property  which 
shall  become  taxable  and  which  is  not  upon  the  general  assessment, 
and  also  make  and  return  a  list  of  all  new  or  added  buildings, 
structures  or  other  improvements  of  any  kind,  the  value  of  which 
shall  not  have  been  previously  added  to  or  included  in  the  valuation 
of  the  tract  or  lot  on  which  such  improvements  have  been  erected 
or  placed,  specifying  the  tract  or  lot  on  which  each  of  said  improve- 
ments has  been  erected  or  placed,  the  kind  of  improvement  and  the 


233 

value  which,  in  his  opinion,  has  been  added  to  such  tract  or  lot  by 
the  erection  thereof;  and  in  case  of  the  destruction  or  injury  by 
fire,  flood,  cyclone,  storm  or  otherwise,  or  removal  of  any  structures 
of  any  kind,  or  of  the  destruction  of  or  any  injury  to  orchard,  tim- 
ber, ornamental  trees  or  groves,  the  value  of  which  shall  have  been 
included  in  any  former  valuation  of  the  tract  or  lot  on  which  the 
same  stood,  the  assessor  shall  determine  as  near  as  practicable  how 
much  the  value  of  such  tract  or  lot  has  been  diminished  in  conse- 
quence of  such  destruction  or  injury,  and  make  return  thereof. 
And  in  case  any  assessor  shall  fail  or  neglect  so  to  do,  then  the 
supervisor  of  assessments  shall,  in  the  case  of  such  new  or  added 
improvements,  assess  the  same  according  to  the  assessment  of  the 
same  property  in  the  general  assessment,  and  in  the  case  of  such 
destruction  shall  abate  from  the  assessment  of  the  tracts  or  lots  so 
damaged  or  lessened  the  proper  proportion  thereof,  estimated  ac- 
cording to  the  same  principles;  in  counties  containing  one  hundred 
and  twenty-flve  thousand  or  more  inhabitants  such  books  shall  be 
made  up  by  townships. 

Since  the  amendmont  of  1905  to  Sec.  35,  the  board  of  review  has  power  in 
any  year,  whether  it  is  the  year  of  the  quadrennial  assessment  or  not, 
to  change  the  assessment  of  real  property  as  made  in  the  quadrennial  year 
when  it  does  not  represent  a  fair  valuation,  although  there  has  been  no 
improvements  or  other  change  in  the  property.  People  (ex  rel.)  vs.  St. 
Louis  Bridge  Co.,  281—462   (Overruled   2.S0— 01). 

Original  assessment  of  property  must  ho  listed,  classified  and  valued  accord- 
ing to  the  statute  and  cannot  be  made  by  assessing  a  lump  sum  as  tlie 
value  of  all  the  property  of  a  tax  payer.  People  vs.  St.  Louis  Bridge  Co., 
268 — i77. 

Under  Sec.  30G  of  Revenue  Act,  "All  real  property  which  shall  become  tax- 
able and  which  is  not  upon  the  general  assessment,"  refers  to  two  classes; 
all  real  property  which  shall  become  taxable  after  the  county  clerk  has 
made  out  the  lists,  and  all  real  property  which  is  not  upon  the  lists.  The 
board  of  assessors  has  the  right  to  assess  the  property  for  the  year  the  as- 
sessment was  made,  that  was  so  omitted  from  the  lists,  or  became  taxable 
after  they  are  made  out,  conceding  that  it  has  not  the  power  so  to  do  for 
previous  years.  It  is  Tiot  required  to  give  notice  of  such  assessment,  as  the 
law  prescribing  the  time  when  complaints  will  be  heard  before  the  Board 
of  Review  is  all  notice  that  is  required.     People  vs.  Salt  Co.,  233 — 223. 

In  the  absence  of  evidence  as  to  when  assessment  was  actually  made,  the 
date  when  taxes  assessed  became  a  lien  being  April  1st,  nuisl  be  con- 
sidered as  the  date  of  assessment.  Morrison  vs.  Moir  lldti-l  Cn.,  204  A. 
433. 

Lists — When  valuation  and  entries  to  be  ma^e  in  duplicate  and 
when  in  triplicate  books — Alteration — Subdivision. j  Section  13. 
All  such  lists,  valuations  and  entries  .shall,  in  counties  of  125,000 
inhabitants  or  over,  be  made  in  triplicate  assessment  bonks;  in  all 
other  counties  in   (hi|ilic;i1(;  books.     The  assessor  shall,   jilso,    from 


234 

time  to  time,  make  such  alterations  in  the  description  of  real  prop- 
erty as  he  may  find  necessary,  and  when  real  property  has  l)een 
subdivided  since  the  making  of  the  general  assessment,  shall  from 
time  to  time  correct  the  description  so  that  they  shall  correspond  to 
the  subdivision,  and  distribute  the  assessment  in  the  proper  propor- 
tions among  the  lots  or  parcels  into  which  the  land  shall  have  been 
subdivided ;  and  in  case  of  a  vacation  of  a  subdivision  readjust  the 
description  of  the  assessment  accordingly.  [As  amended  by  act 
approved  May  18,  1905.    In  force  July  1,  1905.    L.  1905,  p.  360.] 

When  lands  change  in  value.]  Section  14.  On  or  before  the 
first  day  of  June  in  each  year,  other  than  the  year  of  the  quadrennial 
assessment,  the  assessor  shall  determine  the  amount,  in  his  opinion, 
of  any  change  in  the  value  of  any  tracts  or  lots  of  land  by  reason 
of  any  injury  to,  alteration  in  or  addition  to,  the  improvements 
thereon  since  the  first  of  April  in  the  preceding  year  and  prior  to 
the  first  of  April  in  the  current  year,  and  add  to  or  deduct  from  the 
assessment  accordingly,  setting  down  the  amount  of  such  change  in 
a  proper  column  in  the  assessment  books.  The  value  of  lands  and 
improvements  shall  be  separately  fixed,  and  shall  in  any  assessment 
made  hereafter  be  set  down  in  separate  columns  in  said  assessor's 
books.  The  assessor  shall  not  in  any  year,  except  the  year  of  the 
quadrennial  assessment,  change  the  valuation  of  .any  real  estate  or 
improvements  or  the  division  thereof,  except  as  above  provided  in 
this  section:  Provided,  however,  that  if  at  any  time  before  judg- 
ment or  order  of  sale  therefor  the  said  assessors  shall  discover  an 
error  or  mistake  (other  than  errors  of  judgment  as  to  the  valuation 
of  any  real  or  personal  property)  in  any  assessment  of  any  property 
belonging  to  any  person  or  corporation,  they  shall  issue  to  the 
person  or  corporation  erroneously  assessed  a  certificate  setting  forth 
the  nature  of  such  error  and  the  cause  or  causes  which  operated  to 
produce  the  same,  w^hich  said  certificate,  when  properly  endorsed 
by  the  majority  of  board  of  review,  showing  their  concurrence 
therein,  and  not  otherwise,  may  be  used  in  evidence  in  any  court 
of  competent  jurisdiction,  and  when  so  introduced  in  evidence  such 
certificate  shall  become  a  part  of  the  court  record  and  shall  not  be 
removed  from  the  files  except  on  an  order  of  the  court.  [As 
amended  by  act  approved  May  18,  1905.  In  force  July  1,  1905.  L. 
1905,  p.  360.] 

The  provision  that  the  value  of  lands  and  lots  shall  be  separately  fixed  and 
set  down  in  separate  columns  in  the  assessor's  books  refers  to  the  assessor 
and  not  the  board  of  review.     People  vs.  St.  Louis  Bridge  Co.,  281 — 462. 


235 

Judgment  of  assessor  as  to  whether  there  has  been  any  change  in  value  of 
property  in  any  other  year  than  that  of  the  quadrennial  assessment  is 
conclusive  on  the  court  in  the  absence  of  fraud,  but  is  subject  to  revision 
by  the  board  of  assessor  and  for  a  further  review  by  the  board  of  review. 
People  vs.  Eobert  White  &  Co.,  286—259. 

The  certificate  to  correct  error  or  mistake  authorized  to  be  issued  under  the 
proviso  to  this  section  must  be  issued  before  the  judgment  or  order  of 
sale  for  the  tax  is  rendered  and  the  proviso  expressly  excludes  error  of 
judgment  as  to  valuation  of  property  being  corrected.  People  vs.  Eobert 
White    &    Co..   28(1— -2.19. 

Personal  property— When  and  how  valued.]  Section  15.  Per- 
sonal property  shall  he  valued  as  and  in  the  manner  required  by 
law,  and  shall  be  listed  between  the  first  day  of  April  and  the  first 
day  of  June  of  each  year  when  required  by  the  assessor,  with  refer- 
ence to  the  quantity  held  or  owned  on  the  first  day  of  April  in  the 
year  for  which  the  property  is  required  to  be  listed.  Personal  prop- 
erty purchased  or  acquired  on  the  first  day  of  April  shall  be  listed 
by  or  for  the  person  purchasing  or  acquiring  it. 

When  and  how  personal  property  to  be  listed.]  Section  16.  The 
assessor  or  his  deputy  shall  annually,  between  the  first  day  of  April 
and  of  June,  list  the  taxable  personal  property  in  his  county,  town 
or  district,  and  assess  the  value  thereof  as  of  the  first  day  of  April, 
in  the  manner  following,  to  wit:  He  shall  call  at  the  office,  place  of 
doing  business  or  residence  of  each  person  required  by  this  act  to 
list  property  and  list  his  name,  and  shall  require  such  person  to 
make  a  correct  statement  of  the  taxable  property  in  accordance  with 
the  provisions  of  this  act,  and  the  person  listing  the  property  shall 
enter  a  true  and  correct  statement  of  such  property  owned  by  him 
on  the  first  day  of  April  of  that  year,  in  the  form  prescribed  by  law, 
which  shall  be  signed  and  sworn  to  to  the  extent  required  by  this 
act  by  the  person  listing  the  property,  who  shall  deliver  such  state- 
ment to  the  assessor;  and  the  assessor  shall  thereupon  assess  the 
value  of  such  property,  and  enlei-  Ihc  valuation  in  his  books:  Pro- 
vided, if  any  i)ioi)er1y  is  listed  or  ass(>sse(l  on  oi-  al'ler  the  first  day 
of  June,  the  same  shall  be  as  legal  and  binding  as  if  listed  and 
assessed  Ix'forc  IJiat  lime. 

Schedule — Assessed  value.  ]  Section  17.  The  asscsscu- shall  fur- 
nish 1o  each  person  rcquii'cd  1o  list  personal  jtroperly  a  luinled 
blank  schedule,  forms  to  l)e  furnished  l)y  the  Audiloi-  ol'  l'id)lic 
Accounts  (Tax  (Commission),  upon  which  sliall  lie  piintc<l  a  notice 
sul)s1antially  as  follows: 


23U 

"This  schedule  must  be  filled  out,  sworn  to  and  returned  to  me 

in  person  or  by  mail  at (Address) 

on  or  before 

You  are  to  give  a  i'ull,  i'air  cash  value  oL'  the  articles  mentioned  as 
well  as  the  amount  oi'  money  required  to  be  returned.  Only  one-half 
of  the  several  amounts  will  be  taken  and  assessed  for  the  purpose  of 
taxation. 

(Signature) 

Assessor. ' ' 

There  shall  also  be  printed  upon  such  blank  the  schedule  now 
required  by  law^,  and  the  following,  which  is  a  part  of  this  section : 
And  every  person  required  to  list  personal  property  or  money  shall 
fill  out,  subscribe  and  swear  to,  and  return  to  the  assessor,  in  person, 
or  by  mail,  at  the  time  required,  such  schedule  in  accordnace  with 
law,  giving  the  numbers,  amounts,  quantity  and  quality  of  all  the 
articles  enumerated  in  said  schedule  by  him  possessed,  or  under  his 
control,  required  to  be  listed  by  him  for  taxation.  The  assessor 
shall  determine  and  fix  the  fair  cash  value  of  all  items  of  personal 
property,  including  all  grain  on  hand  on  the  first  day  of  April,  and 
set  down  the  same,  as  well  as  the  amounts  of  notes,  accounts,  bonds 
and  moneys,  in  a  column  headed,  "full  value,"  and  ascertain  and 
assess  the  same  at  one-half  part  thereof  and  set  down  said  one-half 
part  thereof  in  a  column  headed  "assessed  value,"  which  last 
amount  shall  be  assessed  value  thereof  for  all  purposes  of  taxation. 
The  assessor  or  some  person  authorized  by  law  to  administer  an  oath, 
shall  administer  the  oath  required  in  this  section.  [As  amended  by 
act  approved  June  30,  1919.     L.  1919,  p.  727.] 

Under  Sec.  27  of  Tax  Commission  Law,  supra,  when  any  schedules,  etc., 
papers  or  other  documents  are  required  to  be  filed  with,  or  any  duty  is 
imposed  upon  or  power  vested  in  the  Auditor  of  Public  Accounts  such 
schedules,  etc.,  papers  or  other  documents  shall  be  filed  with,  such  duty 
and  power  shall  be  discharged  and  exercised  by  the  Tax  Commission. 
In  the  absence  of  fraud,  accident  or  mistake,  a  property  owner  is  bound  by  a 
schedule  of  his  taxable  personalty  given  by  him  to  the  assessor.  People 
vs.  I.  C.  E.  Co.,  273—220,  258. 
The  State  is  not  bound  by  a  valuation  given  by  a  property  owner  to  the 
assessing  officer.     People  vs.  Ey.  Co.,  273 — 267. 

How  real  and  personal  property  shall  be  valued — State  Board 
of  Equalization.]  Section  18.  Personal  property  shall  be  valued  at 
its  fair  cash  value,  less  such  deductions  as  may  be  allowed  by  law  to 
be  made  from  credits,  which  value  shall  be  set  down  in  one  column, 
to  be  headed  "full  value,"  and  one-half  pai't  thereof  shall  be  ascer- 
tained and  set  down  in  another  column  which  shall  be  headed  "as- 
sessed value."  Keal  property  shall  ])e  valued  at  its  fair  cash  value, 


237 


estimated  at  the  price  it  Avould  bring  at  a  fair  voluntary  sale  in  tlie 
course  of  trade,  which  shall  be  set  do^^ni  in  one  column  to  be  headed 
"full  value,"  and  one-half  part  thereof  shall  be  set  down  in  another 
column,  which  shall  be  headed  ''assessed  value." 

The  State  Board  of  Equalization  (Tax  Commission)  in  valuing 
property  assessed  by  them  shall  ascertain  and  determine  respectively 
the  fair  cash  value  of  such  property,  which  fair  cash  value  shall  be 
set  down  in  one  column  to  be  headed  "full  value,"  and  one-half 
part  thereof  shall  be  ascertained  and  set  down  in  another  column, 
which  shall  be  headed  "assessed  value."  The  one-half  value  of  all 
property  so  ascertained  and  set  down  shall  be  the  assessed  value  for 
all  purposes  of  taxation,  limitation  of  taxation  and  limitation  of 
indebtedness  prescribed  in  the  constitution  or  any  statute.  [As 
amended  by  act  approved  June  30,  1919.  L.  1919,  p.  727.] 
Under  Sec.  26  of  Tax  Commission  Law,  supra,  all  powers  and  duties  conferred 

upon  the  State  Board  of  Equalization  in  relation  to  assessment  of  property 

to  be   exercised   and   performed  by  Tax   Commission. 
Legislature  has  power  to  change  assessed  value  after  hard  roads  tax  has  been 

voted  and  tax  must  be  extended  upon  assessed  value  fixed  by  law.     People 

(ex  rel.)  vs.  Cairo,  V.  &  C.  R.  Co.,  247—327. 
State  tax  against  property  of  Illinois  Central  must  be  assessed  on  the  same 

proportion  of  full  cash  value  as  other  owners   are  assessed.     People  vs. 

Illinois  Central  E.   Co.,  273—220. 

Schedule — Penalty  for  not  making.]  Section  19.  The  assessor 
shall  require  every  person  to  make,  sign  and  swear  to  the  schedule 
provided  for  by  this  act.  If  any  person  shall  refuse  to  make  the 
schedule  herein  required,  or  to  subscribe  and  swear  to  the  same,  the 
assessor  shall  list  the  property  of  such  person  according  to  his  best 
knowledge,  information  and  judgment,  at  its  fair  cash  value,  and 
shall  add  to  the  valuation  of  such  list  an  amount  equal  to  fifty  per 
cent,  of  such  valuation. 

Whoever  in  making  such  schedule  shall  wilfully  swear  falsely 
in  any  material  matter  shall  be  guilty  of  perjury  and  punished  ac- 
cordingly. 
Assessor   is   not   bound   by   items   or   valuation    in    unsworn   schedule.      Moline 

Water  Power  Co.  vs.  Cox,  252—348. 
Penalty   not   imposed   for   failure   to   file   schedule   where   it   is   not   the   result 
of   attempt   at   concealment,   but   from   honest  belief  property   is   exempt. 
Monticollo  Seminary  vs.  Board  of  Review,  249 — 481. 
The    provisions    of    this    section    are    the    same    as    those    of    Sec.    24    ol"    Hk- 
General   Revenue   Act,  excei>t  the  provision   of  Sec.   24,  making  it  a   mis- 
demeanor to  fail  to  make  a  schedule  was  omitted  and  is  repealed.     People 
vs.   Fisher,   274 — IIG. 
Provision    authorizing    assessor    to    add    .Of)    per    cent    where    party    makes    no 
schedule    is    a    penalty    and    not    in    violation    of    constitutional    provision 
relating  to  loving  taxes  by  valuntirm.     I'eoide   vs.  Fisher,  274 — 110. 


238 

The  provision  of  Sec.  24  of  Eevcmie  Act  of  1S72  was  re-cnactcd  as  this  section 
and  is  repealed,     reople  vs.  Fisher,  274 — 116. 

Person  refusing-  to  sign  and  swear  to  schedule — Duty  of  assessor 
— Penalty.]  Section  20.  The  assessor,  deputy  assessor,  or  some  other 
person  duly  authorized  by  law  to  administer  oaths  shall  administer 
the  oath  or  affirmation  attached  to  the  assessment  schedule  as  pro- 
vided by  law,  to  each  person  or  proper  officer  of  corporation  so  as- 
sessed, and  such  person  or  officer  of  such  corporation  shall  be  re- 
quired to  sign  said  assessment  schedule  and  swear  to  the  same,  and 
in  case  any  one  refuses  so  to  do,  the  assessor  shall  note  the  fact  in 
the  column  of  remarks  opposite  such  person's  name;  and  any  as- 
sessor failing  to  have  said  assessment  schedule  so  signed  by  the 
person  assessed  and  an  oath  administered  as  required  by  law,  or 
failing  to  make  such  note  that  the  person  or  proper  officer  of  the 
corporation  refuses  so  to  do,  shall  for  each  offence  be  fined  not  less 
than  one  hundred  dollars  ($100)  nor  more  than  five  thousand  dol- 
lars ($5,000). 

Township  assessor — Return  of  assessment  books^ — Affidavit.] 
Section  21.  The  township  assessor  shall,  on  or  before  the  first  day 
of  June  for  the  year  for  which  the  assessment  is  made,  return  the 
assessment  books  to  the  county  supervisor  of  assessments.  Each  of 
said  books  shall  be  verified  by  affidavit  of  the  assessor  substantially 
as  follows : 

State  of  Illinois,  ~j 

>  ss. 

County  of ) 

I  do  solemnly  swear  that  the  book  or  books m  number, 

as  the  case  may  be,  to  which  this  affidavit  is  attached,  contains  a 
full  and  complete  list  of  all  of  the  real  and  personal  property  in  the 
township  or  assessment  district  herein  described  subject  to  taxation 

for  the  year so  far  as  I  have  been  able  to  ascertain  the 

same,  and  that  the  assessed  value  set  down  in  the  proper  column 
opposite  the  several  kinds  and  descriptions  of  property  is  a  just  and 
equal  assessment  of  such  property  according  to  law. 

Authority  of  supervisor  of  assessments.]  Section  22.  The  super- 
visor of  assessments  of  the  county  shall  have  the  same  authority  as 
the  township  assessor  to  assess,  make  changes  or  alterations  in  the 
assessment  of  property. 

In  counties  having  a  board  of  assessors — Revision  of  assess- 
ment.] Section  23.  In  counties  having  a  board  of  assessors  such 
board  shall  meet  on  the  first  Monday  of  June  in  each  year  for  the 
purpose  of  revising  the  assessment  of  real  property,  and  on  the  third 


239 

^Monday  of  June  of  each  year  for  the  purpose  of  revising  the  assess- 
ment of  personal  property.    At  such  meeting  the  board  of  assessors, 
upon  application  of  any  taxpayer  or  upon  their  own  motion,  shall 
revise  the  assessment  and  correct  the  same  as  shall  appear  to  them 
to  be  just.     Such  meeting  may  be  adjourned  from  day  to  day,  as 
may  be  necessary,  and  the  board  shall  finish  such  revision  upon  or 
before  the  first  day  of  July.    When  such  revision  is  completed  and 
the  change  and  revisions  entered  in  the  assessment  books,  an  affi- 
da\at  shall  be  appended  to  each  of  such  assessment  books  in  the 
form  required  by  law,  signed  by  at  least  two  of  such  assessors.  Upon 
the  signing  of  such  affidavits  the  board  of  assessors  shall  have  no 
further  power  to   change  the  assessment  or  alter  the   assessment 
books  so  as  to  change  or  affect  the  taxes  of  that  year. 
Where    a    corporation    returns    its   list    of    tangible    property,    together   with 
capital  stock  schedule  showing  its  capital  stock  had  no  value  in  excess  of 
its    tangible    property,    and    thereafter    obtains    from    clerk    of   board    of 
assessors  statement  showing  nothing  assessed  on  capital  stock  which  had 
been  made  by  board  without  knowledge  of  corporation,  whereby  he  makes 
no    application    to    board    of    review,    the    tax    on    such    capital    stock    is 
illegal.   People    vs.    Morton    Salt    Co.,    285—180. 
Where  the  board  of  assessors  has   completed   the  revision   of   assessment  of 
personal    property    of    a    manufacturing    or    mercantile    corporation    and 
attached   affidavit   to  books  it  cannot  change  assessment   or  alter  books 
so  as  to  change  or  affect  taxes  for  that  year.     C.  P.  Kimball  &  Co.  vs. 
O'Connell,    263—232. 
Where  the  board  of  assessors  has  completed  revision  of  its  assessment  of  the 
personal    property    of    a    manufacturing    or    mercantile    corporation    and 
attached  affidavit  to  books  it  cannot  change  the  assessment  or  affect  the 
taxes  for  that  year.     C.  P.  Kimball  &  Co.  vs.  O'Connell,  263—232. 
Where  the  township  assessor  omits  to   assess  any  property,  it  is  proper  for 
the  county  board  of  assessors  to  assess  same.     Elec.  Ey.  Co.  vs.  Tollman, 
213—611. 

Term  of  township  assessor,  etc.]  Section  24.  The  township  as- 
sessor eh'ctcd  and  (|ualific(l  at  Ihc  township  election  last  preceding 
Ihe  date  on  which  this  act  shall  take  effect,  or  in  case  of  any  vacan- 
cies in  such  offices,  tlic  persons  appointed  to  fill  such  vacancies  shall 
hold  tlioii-  offices  and  peri'orm  all  the  duties  thereof  until  January  1, 
next  following  llie  date  of  Hie  eleclion  of  llieir  successor,  and  there- 
after their  successois  shall  enter  upon  their  duties  on  the  first  day 
of  January  next  following  their  election,  and  perform  the  duties  of 
said  office  for  one  year  or  until  their  successoi-s  are  elected  and 
qualified. 

Office  of  Board  of  Assessors,  etc..  to  be  kept  open  during  busi- 
ness hours,  etc.— To  furnish  information  to  Board  of  Review,  etc.] 
Section  25.  The  office  of  the  Board  of  Assessors,  the  county  super- 
visor of  assessments  and  the  county  assessor  shall  be  open  all  the 


240 

year  during  business  hours  to  hear  or  receive  complaints  or  sugges- 
tions that  real  property  has  not  been  assessed  at  proper  valuation. 
The  supervisor  of  assessments,  county  assessor,  or  Board  of  Asses- 
sors, as  the  case  may  be,  shall  furnish  to  the  Board  of  Review  all 
books,  papers  and  information  in  his  or  their  office  that  said  board, 
may  call  for  to  assist  them  in  the  proper  discharge  of  their  duties. 

Changfes  and  alterations  in  assessment.]  Section  26.  The  su- 
pervisor of  assessments  shall  assess,  make  such  changes  or  altera- 
tions in  the  assessment  of  property  as  though  originally  made,  and 
in  making  such  changes  in  valuation  as  returned  by  the  township 
assessor  such  changes  shall  be  noted  in  a  column  provided  therefor, 
and  no  change  shall  be  made  in  the  original  figures. 

All  changes  and  alterations  in  the  assessment  of  real  property 
shall  be  subject  to  revision  by  the  Board  of  Review  in  the  same  man- 
ner that  original  assessments  are  reviewed. 
County  supervisor  of  assessments  cannot  change  an  assessment  already  made 

without   giving   notice   to   property   owner.      People   vs.   St.   Louis   Bridge 

Co.,    268—477. 
The  language  authorizing  county  supervisors   of  assessment  to  make  changes 

in    assessments    "as   though    originally    made"    does    not   mean   that   the 

assessor,  in  changing  or  altering  an  assessment  already  made,  acts  as  an 

original  assessor.     People  vs.   St.  Louis  Bridge  Co.,  268 — 477. 

Person  entitled  to  copy  of  the  description,  schedule,  etc.]  Sec- 
tion 27.  The  supervisor  of  assessments,  or  in  counties  having  a 
board  of  assessors,  the  chief  clerk  when  requested,  shall  deliver  to 
any  person  a  copy  of  the  description,  schedule,  return  or  statement 
of  property  assessed  in  his  name  or  in  which  he  is  interested,  and 
the  valuation  placed  thereon  by  the  assessor  or  the  Board  of  Re- 
view, 

The  board  of  assessors  are  not  required  to  send  notice  of  an  assessment  to 
property  owner,  but  upon  his  request  the  clerk  of  board  furnishes  him  a 
description  of  his  assessed  property  and  value  thereof,  and  property 
owner  furnished  with  such  statement  showing  no  capital  stock  assessment 
may  rely  thereon.     People  vs.  Morton  Sale  Co.,  285 — ISO. 

Schedules  and  statements  of  personal  property — Custody  of.] 
Section  28.  The  Board  of  Assessors  and  the  supervisor  of  assess- 
ments shall  deliver  all  schedules  and  statements  of  personal  property 
which  have  been  received  or  made  up  by  him  or  them  to  the  Board 
of  Review  when  required  by  them  in  the  performance  of  their  duties. 
Such  schedules,  after  the  assessment  is  fully  completed,  shall  be  re- 
turned to  the  supervisor  of  assessments  or  Board  of  Assessors  and 
shall  be  preserved  for  at  least  two  years. 

Publication  of  assessment — Board  of  Review.]  Section  29.  As 
soon  as  the  county  assessor  or  supervisor  of  assessments  shall  have 


241 

completed  the  assessment  in  the  year  A.  D.  1907,  he  shall  cause  to 
be  published  a  full  and  complete  list  of  such  assessment  by  town- 
ship or  assessment  districts,  which  publication  sh:dl  be  made  on  or 
before  July  10,  of  each  year  in  some  pul)Iic  newspaper  or  news 
papers  printed  and  published  in  said  county :  Provided,  that  in  every 
township  or  assessment  district  in  which  there  is  published  one  or 
more  newspapers  of  general  circulation  the  list  of  such  township  or 
assessment  district  shall  be  pul^lished  in  one  of  said  newspapers  so 
printed  and  published  in  said  township  or  assessment  district :  And, 
provided,  that  said  newspaper  sliall  not  receive  for  the  pulilishing 
of  said  assessment  list  to  exceed  five  (5)  cents  per  name  for  each 
person  or  corporation   so   assessed,   and  ten    (10)    cents  for   each 
description  of  real  estate,  and  if  impossible  to  secure  pul)lication  at 
that  price,  that  the  publication  lie  let  to  the  lowest  bidder  at  a  price 
not  exceeding  five  cents  per  tract,  to  be  printed  in  pamphlet  form, 
and  shall  fuinish  to  the  county  assessor,  the  county  supervisor  of 
assessments  and  the  board  of  review  as  many  copies  of  said  paper 
containing  the  assessment  list  as  they  may  require,  said  papers  so 
furnished  not  to  cost  to  exceed  five  (5)   cents  per  copy:  Provided, 
further,  that  after  the  year  1907,  the  publication  shall  only  be  of 
the  assessment  of  personal  property  and  the  changes  made,  if  any, 
in  real  estate,  but  the  real  estate  assessment  shall  be  published  in 
full  every  four  (4)  years,  beginning  with  the  year  1907:    Provided, 
further,  that  in  counties  of  125,000  inhabitants  or  over,  no  assess- 
ment of  real  estate  shall  be  published  as  herein  provided  until  such 
assssment  shall  have  ])een  equalized,  revised  or  affirmed  by  the  board 
of  review,  and  when  the  board  of  review  shall  have  acted  upon  the 
assessment  list  of  real  pi'operty,  as  herein  provided  in  the  year  1907 
and  every  four  yeais  thereafter,  the  assessors  and  board  of  review 
shall  cause  to  be  published  a  full  and  complete  list  of  such  assess- 
ment on  real  property,  togethei-  with  all  changes  made  by  the  boai'd 
of  review  under  the  authority  of  this  Act,  such  changes  to  be  indi- 
cated in  a  separate  column,  such  publication  to  be  in  pamphlet  form 
by  election  districts  in  lieu  of  publication   in  a  newspaper:     And, 
provided,  that  the  lioaid  of  review  shall  cause  to  be  mailed  to  each 
taxpayei-  in   said  election   precinct   a   copy  of  the  said   list    for  his 
precinct:     Provided,    further,    that    in    case   said    assessmciit    is   not 
published  in  con  foiiiiily  with  law   and  was  not  mailed  in  accordance 
with  the  |)i'ovisions  of  this  Act,  the  failure  to  so  publish  tiie  same  or 
mail  the  same  shall  not  be  considered  as  a  valid  objection  to  a  judg- 
ment for  tax  sale  in  the  county  couii.    The  expense  of  such  i»iinting 
and    publication    shall    be   paid    out   of   the   county   treasury.      |  As 
amended  by  an  act  approved  June  21,  1919.     L.  1919,  p.  725.] 


242 

County  treasurer  may  pay  expense  of  publishing  assessments  lists  witho\it 
previous  allowance  by  county  board.  People  vs.  Fuller,  223 — 116,  125  (A. 
141   A.   37-1). 

Appointment  of — Vacancy — How  filled — Compensation — Clerk.] 
Section  30.     In  counties  under  township  organization  of  less  than 
one  hundred  twenty-five  thousand  (125,000)  inhabitants  there  shall 
be  a  board  of  review  to  review  the  assessments  made  by  the  county 
supervisor  of  assessments.     The  chairman  of  the  board  of  super- 
visors shall  be  ex-officio  chairman  of  the  board  of  review,  shall  be 
two    (2)   additional  members  of  said  board  of  review,  who  shall 
be  appointed  in  the  manner  following:    On  or  before  June  1,  1918, 
the  county  judge  shall  appoint  one  (1)  citizen  of  the  county  to  serve 
as  a  member  of  the  board  of  review  of  the  county  for  one  (1)  year 
from  the  date  of  his  appointment,  and  one  (1)  citizen  of  the  county 
to  serve  as  a  member  of  the  board  of  review  for  two  (2)  years  from 
the  date  of  his  appointment.    Each  year  thereafter,  on  or  before  the 
first  day  of  July,  the  county  judge  shall  appoint  one  (1)  citizen  of 
the  county  to  serve  as  a  member  of  the  board  of  review  for  two  (2) 
years  from  the  date  of  his  appointment.     Should  a  member  of  the 
board  of  review  die,  resign,  or  be  removed,  the  county  judge  shall 
appoint  a  citizen  of  the  county  to  fill  the  unexpired  term  of  such 
member.     The  board  of  review  shall  at  all  times  consist  of  two 
(2)  members  affiliated  with  the  political  party  polling  the  highest 
vote,  and  one  (1)  member  of  the  party  polling  the  second  highest 
vote  at  the  general  election  in  the  county  prior  to  the  time  any 
appointment   is   made   by   virtue    of  this   section.      The   members 
of  the   board   of  review   shall   receive   as   compensation   the   sum 
per  day  for  each  day  of  service  as  shall  be  fixed  by  the  county 
board,  their  time  of  service  to  be  made  out  in  due  form  with  day  and 
date,  and  sworn  to  by  the  members  thereof :    Provided,  further,  that 
in  counties  of  less  than  one  hundred  twenty-five  thousand  (125,000) 
inhabitants,  the  members  of  the  board  of  review  by  a  majority  vote 
each  year  may  select  some  suitable  person  to  act  as  clerk  of  said 
board  of  review,  and  such  clerk  shall  receive  as  compensation,  the 
sum  per  day  for  each  day  of  service  as  shall  be  fixed  by  the  county 
board.     The  time  of  service  of  such  clerk  to  be  made  out  in  due 
form,  with  day  and  date,  and  sworn  to  by  such  clerk.     [As  amended 
by  act  approved  April  18,  1919.    L.  1919,  p.  726. 

Who  to  constitute  the  board — Powers  of.]  Section  31.  In  coun- 
ties not  under  township  organization  the  Board  of  County  Commis- 
sioners shall  constitute  the  Board  of  Review.  All  powers  and  duties 
conferred  or  required  by  this  act  which  apply  to  Board  [s]  of  Re- 
view in  counties  under  township  organization  of  less  than  125,000 


243 

inhabitants  shall  apply  to  Boards  of  Eeview^  of  counties  not  under 
township  organization.  Thej'  shall  receive  the  same  compensation 
as  now  alloMcd  them  by  law  as  county  commissioners.  The  county 
assessor  of  such  counties  shall  have  the  same  powers  and  duties,  so 
far  as  the  same  are  applicable,  as  are  conferred  by  this  act  upon 
county  supervisors  of  assessments  in  counties  under  township  or- 
ganization. 

In  counties  of  125.000 — Board  of  Review  of  three  persons — Elec- 
tion of — Organization  and  duties  of.]  Section  32.  In  counties  con- 
taining 125,000  or  more  inhabitants  there  shall  be  elected  at  the 
regular  county  election  in  the  year  1898  a  Board  of  Eeview  consist- 
ing of  three  persons,  whose  term  of  office  shall  commence  on  the 
first  day  of  January  next  following  and  shall  be  two,  four  and  six 
years  respectively  and  until  their  successors  shall  be  elected  and 
shall  qualify.  At  every  regular  county  election  occurring  thereafter 
there  shall  be  elected  a  member  of  the  Board  of  Review  to  succeed 
the  one  whose  term  shall  expire  that  year,  and  whose  term  of  office 
shall  be  six  j-ears  and  until  his  successor  shall  be  elected  and  shall 
qualify.  The  persons  so  elected  shall  qualify  within  ten  days  after 
the  canvass  of  the  vote  shall  be  completed.  They  shall  hold  no 
other  lucrative  public  office  or  public  employment.  Each  member 
before  entering  upon  the  duties  of  his  office  shall  take  and  subscribe 
the  oath  provided  for  by  law.  At  the  first  meeting  of  the  Board  of 
Review  they  shall  determine  by  lot  which  of  the  members  thereof 
shall  hold  office  for  the  respective  terms.  Each  member  shall  receive 
as  compensation  such  sum  as  may  be  fixed  by  the  county  board,  to 
be  paid  out  of  the  county  treasury,  in  case  of  any  vacancy  in  said 
board  or  the  failui-c  of  any  person  elected  to  that  office  to  qualify, 
the  .iudge  of  the  county  court  shall  appoint  a  person  to  fill  such 
vacancy  until  his  successor  shall  be  elected  and  shall  qualify,  the 
member  having  the  shoi-test  term  to  serve  shall  be  the  cliairiiian  ol; 
such  board. 

Form  of  oath  to  be  taken.]  Section  33.  Each  member  of  the 
Board  of  Review  created  by  this  act  shall,  before  entering  upon  tlu' 
duties  of  his  office,  take  and  subscribe  to  the  following  oath: 

I  do  most  solemnly  swear  (or  affirm)  that  I  will,  as  a  member  oL' 
the  Board  of  Review  of  assessments,  faithfully  perforin  all  the  duties 
of  said  office  as  required  by  law;  that  T  will  fairly  and  imparlially 
review  the  assessment  of  all  property  as  made;  that  I  will  correct 
any  and  all  assessments  which  should  be  corrected;  that  I  will  raise 
said  assessmeiit  or  lower  the  same  as  justice  may  require;  that  I 
will  do  and  jiorfotni  all  acts  necessary  to  procure  a  full,  fair  and 


244 

impartial  assessment  of  all  property  of  every  kind,  nature  and  de- 
scription. 

Meeting  of  Board — Power  of. J  Section  34.  The  Board  of  Re- 
view shall  meet  on  or  before  the  third  Monday  in  June  in  each  year 
for  the  purpose  of  revising  the  assessment  of  property.  At  such 
meeting  the  Board  of  Eeview,  upon  application  of  any  taxpayer  or 
upon  their  own  motion,  may  revise  the  entire  assessment  or  any 
part  thereof  of  any  taxpayer,  and  correct  the  same  as  shall  appear 
to  them  to  be  just,  but  in  none  of  the  cases  provided  for  in  this  act 
shall  the  assessment  of  the  property  of  any  person  be  increased 
unless  such  person  or  his  agent,  if  either  be  a  resident  or  has  a 
place  of  business  in  the  county,  shall  first  have  been  notified  in 
writing  and  been  given  an  opportunity  to  be  heard.  Such  meeting 
may  be  adjourned  from  day  to  day  as  may  be  necessary :  Provided, 
that  the  final  adjournment  of  said  Board  of  Review  shall  be  on  or 
before  the  seventh  day  of  September  and  that  no  per  diem  com- 
pensation shall  be  paid  any  member  of  said  board  for  services  ren- 
dered after  the  date  fixed  for  the  final  adjournment.  [As  amended 
by  act  approved  May  18,  1907.  In  force  July  1,  1907.  L.  1907, 
p.  495. 

Where  the  parties  actually  appeared  before  the  Board  of  Eeview,  it  is  unimpor- 
tant that  the  statutory  notice  was  not  given.  While  an  assessment  of 
property  may  be  impeached  for  fraud,  a  mere  overvaluation  or  under- 
valuation will  not,  by  itself  and  alone,  establish  fraud.  People  vs.  Odin 
Coal  Co.,  238—279. 

In  a  proceeding  under  Sec.  230'  of  Eevenue  Act,  the  objection  of  tax-payer 
was  that  this  was  an  original  assessment,  and  notice  was  not  given  as 
provided  by  Sec.  328  of  the  Eevenue  Act.  Held,  that  while  notice  is  not 
required  of  an  original  assessment  of  personal  property  by  a  town 
assessor,  because  the  statute  itself  gives  notice  of  the  review  thereof  by 
the  Board  of  Eeview,  still,  notice  is  necessary  in  original  assessment  by 
Board   of  Eeview.     Carney  vs.   People,  210 — 434. 

The  provision  in  Sec.  38  of  the  Eevenue  Act  that  Boards  of  Eeview  shall  com- 
plete their  work  on  or  before  the  7th  of  September  is  directory,  and  the 
board  may  continue  its  sessions  until  it  has  completed  the.  work  then 
pending  before  it  and  sent  in  the  books  to  the  county  clerk.  Having 
returned  the  books,  its  jurisdiction  to  act  for  that  year,  except  in  counties 
of  125,000  or  more  inhabitants,  has  ceased.  Barkley  vs.  Dale,  213 — 614; 
Kimball   &   Co.  vs.   O'Connell,   263—234. 

Powers  and  duties  of  Board  of  Review.]  Section  35.  The  Board 
of  Review  shall,  in  any  year,  whether  the  year  of  the  quadrennial 
assessment  or  not : 

First — ^Assess  all  property  subject  to  assessment  which  shall  not 
have  been  assessed  by  the  assessor,  and  list  and  assess  all  property 
real  or  personal  that  may  have  been  omitted  in  the  assessment  of 


245 

any  year  or  number  of  years,  or  if  the  tax  thereon,  for  which  such 
property  was  liable,  from  any  cause  has  not  been  paid,  or  if  any 
such  property,  by  reason  of  defective  description  or  assessment 
thereof  shall  fail  to  pay  taxes  for  any  year  or  years,  in  either  case 
the  same,  when  discovered,  shall  be  listed  and  assessed  by  the  board 
in  its  revision  of  assessments,  and  the  board  may  make  such  altera- 
tions in  the  description  of  real  or  personal  property  as  it  shall  deem 
necessary. 

Second — No  such  charge  for  lax  of  previous  years  shall  be 
made  against  any  property  prior  to  the  date  of  ownership  of  the 
person  owning  such  property  at  the  time  the  liability  for  such 
omitted  tax  was  first  ascertained,  provided,  that  an  assessment  of 
real  or  personal  property  omitted  from  taxation  by  a  decedent  dur- 
ing his  life  time,  shall  be  made  against  said  property  and  be  assessed 
in  the  name  of  the  personal  representative  as  executor,  administra- 
tor or  trustees  of  such  decedent's  estate.  The  owner  of  real  or 
personal  property,  and  the  executor,  administrator  or  trustees  of  a 
decedent,  whose  property  may  have  been  omitted  in  the  assessment 
in  any  year  or  number  of  years,  or  on  which  a  tax  for  which  such 
property  was  liable,  has  not  been  paid,  and  the  several  taxing  bodies 
interested  therein,  shall  be  given  at  least  five  days'  notice  in  writing 
by  the  board  of  the  hearing  on  the  proposed  assessment  of  such 
omitted  property. and  the  board  shall  have  full  power  to  examine 
the  owner,  or  the  executor,  administrator,  trustees,  legatees  or  heirs 
of  such  decedent  or  other  person  touching  the  ownership,  kind, 
character,  amount  and  the  value  of  such  omitted  property  or  credits. 

Third — If  the  l)oard  shall  determine  that  the  property  of  any 
decedent  was  omitted  fi-om  assessment  during  any  year  or  number 
of  years  or  that  a  tax  for  which  such  property  was  liable  has  not 
been  paid,  it  shall  be  the  duty  of  said  board  to  give  written  notice  to 
the  executor,  administrator  or  trustees  of  such  decedent  of  the  as- 
sessments made  against  such  property  and  the  amount  thereof,  and 
fViereupon  it  shall  be  the  duty  of  such  executor,  adniinist valor  or 
trustees  to  retain  in  his  oi-  their  hands  sui^cient  oi'  the  assets  of  such 
decedent's  estate  to  pay  the  tax  when  extended  on  such  assessment 
and  it  shall  be  the  duty  of  the  county  clerk  to  file  in  the  County  or 
Probate  Court  a  copy  of  such  assessment  togclhei*  willi  the  lale  of 
taxation  thereon,  certified  by  such  county  cleik  and  upon  the  filing 
of  such  certificate  the  County  or  Probate  Court  shall  enter  an  (ik Id- 
directing  such  executor,  adniinislrator  or  trustees  to  deposit  with 
the  clerk  of  the  court  or  to  se(|uester  suffii'ient  of  the  assets  of  said 
estate  to  pay  the  taxes  on  said  assessments  when  extended  as  now 
provided  by  law  or  to  entei-  into  Ixind  in  double  tlie  ainouiil  of  said 


246 

lax  with  sureties  to  be  approved  by  the  coin-t  conditioned  for  the 
payment  of  said  tax  when  so  extended,  and  when  so  extended  by 
the  county  clerk  the  full  amount  of  such  tax  shall  be  a  claim  of  the 
first  class  against  such  estate :  Provided,  however,  that  an  assess- 
ment of  omitted  property  by  the  board  of  review  in  the  manner 
provided  in  this  act  shall  not  be  subject  to  review  by  any  succeeding 
board. 

For  the  purpose  of  enforcing  the  provisions  of  this  act,  the 
several  taxing  bodies  interested  therein  are  hereby  empowered  to 
employ  counsel  to  appear  before  said  board  and  take  all  necessary 
steps  to  enforce  the  assessment  on  such  omitted  property. 

Fourth — On  complaint  in  writing  that  any  property  described  in 
such  complaint  is  incorrectly  assessed,  the  board  shall  review  the  as- 
sessment, and  correct  the  same,  as  shall  appear  to  be  just.  Such 
complaint  to  affect  the  assessment  for  the  current  year  shall  be  filed 
on  or  before  the  1st  day  of  August :  Provided,  that  if  the  assessment 
books  containing  the  assessment  complained  of  are  not  filed  with  the 
board  of  review  by  the  20th  day  of  July,  then  such  complaint  shall 
be  filed  on  or  before  ten  days  thereafter.  The  board  may  also,  of 
its  own  motion,  at  any  time  before  its  revision  of  the  assessments  is 
completed  in  every  year,  increase,  reduce  or  otherwise  adjust  the 
assessment  of  any  individual  or  corporation,  on  real  property  or  per- 
sonalty, making  changes  in  the  valuations  thereof  as  may  be  just, 
and  shall  have  full  power  over  the  assessment  of  any  individual  or 
corporation,  and  may  do  anything  in  regard  thereto  that  it  may 
deem  necessary  to  make  a  just  assessment;  but  no  assessment  shall 
be  increased  until  the  person  or  corporation  to  be  affected  shall  have 
been  notified,  and  given  an  opportunity  to  be  heard,  except  as  here- 
inafter provided;  and  before  making  any  reduction  in  assessments 
of  its  own  motion  the  board  of  review  shall  give  notice  to  the  board 
of  assessors  which  certified  the  assessment,  and  give  such  assessors 
an  opportunity  to  be  heard  thereon.  All  complaints  of  errors,  in 
assessments,  real  or  personal,  shall  be  in  writing^  and  shall  be  filed' 
by  the  complaining  party  with  said  board  of  review,  in  duplicate, 
and  the  duplicate  shall  be  forthwith  filed  by  the  board  of  review 
with  the  board  of  assessors  certifying  such  assessment.  Complaints 
relating  to  real  estate  shall  be  classified  by  towns  by  the  clerk  of 
said  board  of  review,  and  complaint  relating  to  personal  property 
shall  be  classified  in  such  manner  as  the  board  of  review  shall  de- 
termine, by  order  for  that  purpose,  duly  entered  of  record;  all 
classes  of  complaints  to  be  docketed  numerically,  each  in  its  own 
class,  in  the  order  in  which  they  shall  be  presented,  as  near  as  may 
be,  in  books  kept  for  that  purpose,  which  books  shall  always  l)e 


247 

open  to  public  inspection.  Complaints  relating  to  real  estate  shall 
be  'considered  by  toAvns,  and  complaints  relating  to  personal  prop- 
erty shall  be  heard  in  their  order  b}'  classes,  in  pursuance  of  the 
order  of  the  board,  heretofore  mentioned,  until  all  complaints  have 
been  heard  and  passed  upon  by  the  board. 

In  counties  of  125,000  inhabitants  or  over,  in  each  year,  the  as- 
sessment list  of  real  estate,  as  made  by  the  board  of  assessors,  shall 
be  prepared  in  triplicate,  and  the  three  complete  lists  shall  be  certi- 
fied by  the  assessors  to  the  board  of  review  when  the  assessment  re- 
quired by  law  is  completed  by  them.  In  revising  assessments  in  any 
year  the  board  of  review  shall  note  all  changes  it  shall  make  in  the 
valuations  of  real  estate  on  all  of  said  assessment  lists,  and  shall  duly 
make  return  of  one  complete  list  to  the  county  clerk,  as  required 
by  law  and  one  to  the  Board  of  Assessors  and  retain  the  other. 
On  the  books  so  retained  it  shall  note  all  changes  made  by  it  in  the 
valuation  of  property  after  that  date,  upon  the  hearings  provided 
for  in  this  act.  And  in  making  its  annual  return  each  year  to  the 
county  clerk,  and  to  the  assessor,  as  herein  provided,  it  shall  enter 
all  such  changes. 

In  other  counties  the  assessment  list  of  real  estate  as  made  by 
the  board  of  assessors  or  super\dsor  of  assessments,  shall  be  de- 
livered, when  complete,  to  the  board  of  review;  and  after  the  re- 
vision thereof  has  been  completed  by  the  board  of  review,  and 
changes  noted  thereon,  the  same  shall  be  duly  returned  to  the 
county  clerk,  as  required  by  law. 

After  making  its  annual  return  of  the  revised  assessment  to 
the  board  of  review  as  required  by  law,  the  board  of  assessors  in 
counties  of  125,000  inhabitants,  or  over,  shall  have  the  power,  in 
any  year,  except  the  last  year  preceding  each  (|uadrennial  assess- 
ment, to  consider  and  correct  the  valuations  of  real  property  for 
the  next  .succeeding  annual  assessment,  in  the  same  manner,  upon 
complaints  filed  from  time  to  time,  and  upon  complaints  Hied  shall 
proceed  to  do  so;  and  such  changes  as  it  shall  make  in  any  such 
valuations  shall  be  noted  upon  the  assessment  list  remaining  in  its 
custody,  and  include  the  same  in  its  annual  retui-n  to  the  county 
clerk  and  the  board  of  review.  All  .such  changes  to  be  reviewed 
by  the  board  of  review  each  year  as  in  cases  "of  any  assessments. 

For  the  purpose  of  hearing  and  determining  complaints  of 
errors  in  the  valuation  of  real  property  for  llic  next  succeeding 
assessment  thereof  and  correcting  the  valuations  of  any  such  yirop- 
erty  as  shall' be  just,  after  its  annual  i-cl urn  has  been  made,  as 
herein  provided,  the  board  of  review  shall,  on  the  first  Tuesday  of 
November  and  the  first  Tuesday  of  each  month  theroafter  until  and 


248 

including  the  first  Tuesday  of  March  in  each  year  (except  the  year 
last  preceding  the  quadrennial  assessment)  and  at  such  other  times 
as  it  may  be  necessary,  hold  public  sessions  at  its  board  rooms,  and 
continue  such  sessions  from  day  to  day  until  all  complaints  and 
other  business  have  been  disposed  of.  Complaints  passed  or  un- 
disposed of  at  any  session  shall  be  first  considered  at  the  next  suc- 
ceeding monthly  session,  and  past  complaints  shall  be  disposed  of 
at  each  session  before  later  complaints  shall  be  considered.  Upon 
any  hearing  of  a  complaint,  or  on  proposal  for  any  increase  origi- 
nating with  said  board  where  notice  is  required  as  herein  pro- 
vided, the  said  board  shall  sit  together,  and  hear  the  representa-  . 
tions  of  the  parties  interested,  or  their  representatives,  and  no 
change  shall  be  made  in  any  assssment  of  real  property  unless  at 
least  a  majority  of  said  board  shall  concur  therein;  and  in  such 
case  an  order  therefor  shall  be  made  in  open  session,  and  entered 
of  record  on  the  books  of  the  board :  Provided  that  in  counties  of 
less  than  125,000  inhabitants  monthly  sessions  of  the  board  of  re- 
view shall  not  l)e  required. 

Fifth — Increase  or  reduce  the  entire  assessment  of  either  real 
or  personal  property,  or  both,  or  of  any  class  included  therein  if  in 
their  opinion,  the  assessment  has  not  been  made  upon  the  proper 
basis,  or  equalize  the  assessment  of  real  or  personal  property,  by 
increasing  or  reducing  the  amount  thereof,  in  any  township,  or 
part  thereof,  or  any  portion  of  the  county,  as  may,  in  their  opinion, 
be  just,  but  the  assessment  of  any  class  of  property,  or  of  any  town- 
ship, or  part  thereof,  or  any  portion  of  the  county,  shall  not  be 
increased  until  the  board  shall  have  notified  not  less  than  fifty  of 
the  owners  of  property  in  such  township,  or  part  thereof,  or  por- 
tion of  the  county  of  such  proposed  increase  and  given  them,  or 
any  one  representing  them  or  other  citizens  of  said  territory,  an 
opportunity  to  be  heard.  The  board  of  assessors  shall  have  like 
notice  of  any  proposed  increase  or  reduction,  with  an  opportunity 
to  be  heard  thereon,  except  where  such  action  is  taken  in  indi- 
vidual cases  upon  complaint.  The  board  shall  hear  any  person, 
upon  request,  in  opposition  to  a  proposed  reduction  in  the  assess- 
ment of  any  person;  corporation  or  territory. 

Sixth — Hear  and  determine  the  application  of  any  person  who 
is  assessed  on  property  claimed  to  be  exempt  from  taxation.  If  the 
board  shall  determine  that  any  such  property  is  not  liable  to  taxa- 
tion and  the  question  as  to  the  liability  of  such  property  to  taxa- 
tion has  not  previously  been  judicially  determined,  the  decision  of 
said  board  shall  not  be  final  unless  approved  by  the  Auditor  of 


249 

Public  Accounts  (Tax  Commissioner)  ;  and  it  shall  be  the  duty  oi 
the  clerk  of  the  board  in  all  such  cases,  under  the  direction  of  the 
board,  to  make  out  and  forward  to  the  Auditor  a  full  and  com- 
plete statement  of  all  the  facts  in  the  case.  If  the  Auditor  is  satis- 
fied that  such  property  is  not  legally  liable  to  taxation  he  shall 
notify  the  board  of  review  of  his  approval  of  its  decision,  and  the 
board  shall  correct  the  assessment  accordingly.  But  if  the  Auditor 
is  satisfied  that  such  property  is  liable  to  taxation,  he  shall  advise 
the  board  of  his  objections  to  its  decision,  and  give  notice  to  said 
board  that  he  will  apply  to  the  Supreme  Court,  specifying  to  what 
term  thereof,  for  an  order  to  set  aside  and  annul  the  decision  of  the 
board  of  review^  Upon  receipt  of  such  notice  the  clerk  shall  notify 
the  person  making  the  application  aforesaid.  It  shall  be  the  duty 
of  the  Auditor  to  then  file  in  the  Supreme  Court  a  certified  state- 
ment of  the  facts  certified  by  the  clerk  as  aforesaid,  together  wdth 
his  objections  thereto,  and  the  court  shall  hear  and  determine  the 
matter  as  the  right  of  the  case  may  be.  If  the  board  of  review  shall 
decide  that  property  so  claimed  to  be  exempt  is  liable  to  be  taxed, 
and  the  party  aggrieved  at  the  time  shall  pray  an  appeal,  a  brief 
statement  of  the  facts  in  the  case  shall  be  made  by  the  clerk,  under 
the  direction  of  the  board,  and  transmitted  to  the  Auditor,  who 
shall  present  the  ease  to  the  Supreme  Court  in  like  manner  as 
hereinbefore  provided.  In  either  case  the  collection  of  the  tax 
shall  not  be  delayed  thereby,  but  in  case  the  property  is  decided 
to  be  exemi)t  llie  tax  shall  be  abated  and  refunded. 

Seventh — They  shall,  at  any  time  before  judgment,  if  an  error 
or  mistake  is  discoveied  (other  than  errors  of  judgment  as  to  the 
valuation  of  any  real  or  personal  property),  in  an  assessment  of 
any  real  or  personal  property  belonging  to  any  person  or  corpora- 
tion, issue  a  certificate  setting  forth  the  nature  of  such  error,  and 
the  cause  or  causes  which  operated  to  produce  such  error  or  mis- 
take, to  the  person  or  corporation  erroneously  assessed,  which  said 
certificate,  when  properly  endorsed  by  the  board  of  assessors,  show- 
ing their  concurrence  therein,  and  not  otherwise,  may  be  used  in 
evidence  in  any  court  of  competent  jurisdiction,  and  when  so  in- 
troduced in  evidence  such  certificate  shall  l)econie  a  part  ol"  tlie 
court  records,  and  shall  not  be  removed  from  the  files  exccpl  u|)()ii 
the   Older   of  the   court. 

The  term  " (|u<i<lr('nnial  assessment,"  as  used  in  this  act  shall 
be  taken  to  mean  the  general  assessment  of  real  estate  and  im- 
provements refjuired  by  law  to  be  made  once  in  four  years.  |  As 
amended   by  act    jijiproved  .lune  28,   1015.     L.   11)15,   p.   500.] 


250 

In  General: 

Assessment  of  property,  in  absence  of  fraud,  will  not  bo  reviewed  by  courts. 
Paragraph  317,  321,  329,  provide  sufficient  means  for  the  tax-payer  to 
object  to  unfair  valuation  and,  failing  to  take  advantage  of  that,  he 
loses   his    right.      Hulbort   vs.   P.,    189—115. 

Valuation  placed  upon  property  subject  to  assessment  cannot  bo  questioned 
in  County  Court  where  no  complaint  has  been  made  to  boards  of  assessors 
or  review.     Iluibert  vs.  P.,  189 — :115. 

Assessment,  revision  of,  by  courts  for  mere  error  of  judgment,  unauthorized. 
Lowenthal  vs.   P.,   192 — 228. 

Where  the  Board  of  Keview  refuses  to  act,  or  where  it  does  act,  but  acts  in  a 
manner  so  gross  an  abuse  of  discretion  and  such  an  evasion  of  positive 
duty  as  to  amount  to  a  virtual  refusal  to  perform  the  duty,  mandamus  will 
lie;  as  where  the  board,  advised  of  the  unassailableness  of  its  determina- 
tion of  valuation,  ratifies  an  assessment  because  it  does  not  believe  it  has 
authority  to  act  anyway.  P.  vs.  Conirs.  of  Cook  Co.,  176 — 586;  P.  vs. 
Webb,    256—377. 

New  board  at  first  meeting  shall  do  nothing  more  than  organize,  and  determine 
by  lot  terms  during  which  its  members  shall  hold  office.  P.  vs.  Board  of 
Eeview,  178—349. 

Review  of  assessments  should  begin  in  July  following.  P.  vs.  Board  of  Review, 
178—349. 

Eeview  of  assessments  made  in  1898  cannot  be  made  at  January  meeting  in 
1899.     P.  vs.  Board  of  Review,  178—350. 

New  Act  took  away  from  local  assessor  and  gave  assessment  of  omitted  prop- 
el ty  to  Board  of  Eeview,  but  modification  of  section  above  by  law  of  1898 
docs  not  apply  to  State  Board  of  Equalization.  State  Board  of  Equaliza- 
tion vs.  P.,  191—542;   People  vs.  Webb,   256—364,  376. 

A  Board  of  Review  has  no  authority  to  punish  one  who  refuses  to  say  to  whom 
notes  were  assigned  by  him,  by  raising  his  assessment  to  cover  them. 
Condit  V.S.  Widmayer,  196—623. 

Except  w^here  some  restriction  appears  in  act,  this  section  applies  to  all 
counties  in  the  State.  People  (ex  rel.)  vs.  St.  Louis  Bridge  Co.,  281 — 462. 
Clause  1; 

Since  the  passage  of  the  Review  Act  of  1S98,  the  Board  of  Review  is  the  only 
body  that  has  power  to  assess  property  omitted  in  former  years.  By  this 
section  the  duty  of  the  board  is  to  "assess  all  property  subject  to  assess- 
ment which  shall  not  have  been  assessed  by  the  assessors."  Stevens 
vs.  Henry  County,  218—468;  P.  vs.  Webb,  256—376. 

Where  a  property  owner  has  not  been  assessed  on  credits  at  all,  the  Board  of 
Review. may  in  subsequent  years  assess  credits  the  party  owned,  but  which 
were  omitted  from  the  assessment,  but  where  credits  were  assessed,  aild 
taxes  paid,  even  though  assessed  too  low  or  some  items  omitted,  the  board 
has  no  authority  to  increase;  on  the  theory  that  credits  are  assessed  as  one 
item  and  not  as  separate  items.  The  theory  here  was  that  credits  were  not 
separable  into  different  items,  like  tangible  property,  but  must  be  assessed 
as  one  item  and  deductions  made,  and  having  been  once  assessed,  the  board 
cannot  later  seek  to  thresh  the  matter  over  again.  Warner  vs.  Campbell, 
238—630. 
Assessors,  since  Act  of  1898,  have  no  power  to  assess  property  omitted  in  former 


251 

years,  as  that  changed  Sec.  276  of  old  law.    P.  vs.  Sellers,  179—175;  Sellars 
vs.  Barrett,  185—472.' 

Credits  are  personal  property,  within  meaning  of  section  above.  Sellars  vs. 
Barrett,  185 — i72. 

Board  of  Keview  must  assess  capital  stock  of  manufacturing  corporation 
omitted  in  previous  year,  and  notice  of  assessment  of  omitted  property 
must  be  given  by  board  which  it  was  duty  of  assessor  to  give  prior  to  Act 
of  1898.     People    (ex  rel.)   vs.  National  Box  Co.,  248 — 141. 

Section  is  not  invalid  for  failing  to  provide  for  notice  since  Board  of  Eeview 
has  power  under  Sees.  276  and  278  of  act  to  give  notice.  People  vs. 
Shirk,  252—95,  97. 

Board  of  Review  may  properly  make  an  original  assessment  of  omitted  property 
in  the  same  manner  and  subject  to  the  same  requirements  as  to  notice 
that  the  assessor  might  make  under  Sees.  276  and  278.  People  vs.  Shirk, 
252—95. 

Mandamus  will  lie  to  compel  Board  of  Eeview  to  list  and  assess  omitted  prop- 
erty.    People  (ex  rel.)  vs.  Webb,  256 — 364. 
Clause  4: 

A  tax-payer  who  has  failed  to  file  a  schedule,  and  as  to  whose  property  the 
board  of  assessors  made  a  valuation  plus  50  per  cent  penalty,  may  go  to  the 
Board  of  Review  to  have  such  valuation  corrected,  but  the  Board  of  Re- 
view must  add  the  50  per  cent  penalty  to  the  corrected  valuation,  and  has 
no  power  to  remove  the  penalty.     People  vs.  Meachem,  241 — 415. 

One  who  is  in  possession  of  and  occupying  premises,  and  claims  to  be  owner. 
Is  entitled  to  notice  of  reassessment  of  property  by  the  Board  of  Review, 
and  to  object  to  the  tax,  and  where  it  is  sought  to  enforce  such  a  tax,  may 
defend  without  having  paid  the  amount  legally  due.  People  vs.  Gas 
Co.,  238—113;  People  vs.  Bridge  Co.,  268—481. 

Where  the  Board  of  Review  has  passed  upon  assessment  of  credits  and  turned  in 
the  books,  it  cannot  at  a  later  time  assess  omitted  credits,  notwithstanding 
it  had,  before  turning  in  the  books,  notified  the  property  owner  to  appear 
before  the  board  for  purposes  of  assessment.  Barkley  vs.  Dale,  213 — 614; 
Kimball  &  Co.  vs.  O'Connell,  263—234. 

The  court  has  no  power  to  revise  the  assessment  of  the  Board  of  Review  as  to 
values,  though  it  may  as  to  ownership  of  property.  Carney  vs.  People, 
210—434. 
The  Board  of  Review  has  autliority  to  assess  property,  but  no  authority  to 
levy  or  extend  taxes.  While  a  void  or  illegal  tax  voluntarily  paid  can- 
not be  recovered,  still,  where  money  was  paid  at  the  command  of  the 
Board  of  Review,  where  no  tax  was  extended,  it  was  not  paid  for  any 
tax  valid  or  invalid,  and  might  he  recovered.  Gauiiiiway  vs.  Barricklow, 
203-^10. 

Provides  that  the  Board  of  Review  sliall  have  full  p(nv«  r  (.v.i  ilu>  a.^scssmeut 
and  may  do  anything  in  regard  thereto  that  the  assessors  might  have  done. 
It  could,  therefore,  transfer  property  for  taxation  from  the  lists  of  one 
township  1o  tliosc  of  another,  and  no  notice  thereof  is  required.  Ellis  vs. 
People,  199—548. 
The  Board  of  Review  has  no  power  to  increase  an  a.sscssnicnl  where  the 
schedule  was  accepted  as  correct  by  the  assessor,  without  notice  to  the 
owner.     Cox  vs.  Hawkins,  199 — 68. 


252 

L'eiuody  wliorc  Board  of  Keview  refuses  to  review  assessment  is  by  mandamus. 
Loewenthal  vs.  P.,  192—229;  People  vs.  Webb,  2.56—364. 

Assessment  record  should  show  increased  valuations  of  different  kinds  of  prop- 
erty as  made  by  Board  of  Ecvicw  and  not  merely  assessed  valuation.  But 
this  not  ground  for  adjoining  collection  of  tax.  American  Express  Co.  vs. 
Raymond,  189—233. 

Evidence  upon  which  Board  of  Review  acted  need  not  be  produced  at  hearing, 
as  where  tax  was  raised  by  the  board  after  due  notice,  though  no  formal 
hearing  was  had,  but  merely  an  informal  conversation  between  the  mem- 
bers of  the  board  and  complainant's  agent.  American  Express  Co.  vs. 
Raymond,    189—233. 

Original  assessment  by  Board  of  Review  is  authorized  after  notice  to  owner. 
Pratt    vs.    Raymond,    188 — 471. 

Hearing  is  legal  if  board  acted  upon  complaint,  though  it  was  not  made  within 
time  appointed  by  statute,  if  heard  while  board  acting.  Ayers  vs.  Wid- 
mayor,    188—125. 

Unsworn  information  not  disclosed  to  tax-payer  will  support  valid  increase,  for 
board  is  not  only  merely  bound  to  act  on  evidence,  like  a  jury.  Earl 
vs.  Raymond,  188 — 18. 

Presumption  is  that  Board  of  Review  has  exercised,  in  fair  and  reasonable  way, 
the  judgment  and  discretion  conferred  upon  it.  Burton  Stock  Car  Co.  vs. 
Tracger,    187^15. 

Complaint,  hearing,  review  and  action  by  board  purges  valuation  of  mistake  or 
fraud  by  board  of  assessors.     Burton  Stock  Car  Co.  vs  Traeger,  187 — 16. 

A  person  charged  with  a  tax  on  property  he  does  not  own  may  enjoin  collec- 
tion of  tax  and  is  not  limited  to  a  remedy  before  the  Board  of  Review. 
Moline   Water  Power   Co.   vs.   Cox,   252—348. 

It  is  the  policy  of  our  law  that  the  whole  matter  of  the  valuation  of  property 
for  taxation  shall  be  committed  to  the  control  of  the  assessing  authorities 
of  the  respective  counties,  and  that  a  party  aggrieved  by  an  excessive 
valuation  fraudulently  or  otherwise  should  apply  to  the  Board  of  Review 
for  a  correction  of  the  assessment.  It  is  true  equity  will  enjoin  collec- 
tion of  a  tax  on  the  ground  of  over-valuation,  but  complainant  must 
allege  and  prove  diligence  in  seeking  to  have  such  over-valuation  cor- 
rected and  prove  over-valuation  was  made  from  some  corrupt  or  illegal 
motive  as  to  amount  to  constructive  fraud.  Sanitary  Dist.  vs.  Young, 
285—350. 

Where  the  assessor  makes  an  assessment  in  disregard  of  schedules  returned 
showing  that  corporation  has  no  personal  property  in  certain  taxing  dis- 
trict, the  corporation  is  not  required  to  bring  the  matter  before  the 
Board  of  Review  before  pursuing  its  remedy  by  injunction.  Sanitary 
Dist.  vs.  Young,  285—351. 

Board  of  Review  in  making  an  assessment,  is  required  to  proceed  as  an 
assessor  would,  setting  down  in  the  column  opposite  the  separate  kinds 
of  property  the  assessed  value  thereof,  the  board  cannot  make  an 
assessment  of  personal  property  in  a  lump  sum,  without  any  designation 
as  to  character  or  kind  of  same.  P.  vs.  Grant,  271 — 523;  Holt  vs.  Hendee, 
248—288. 

Board  of  Review  is  not  required  to  enter  value  of  the  lands  and  lots  and 
the  improvements  in  separate  columns,  as  required  of  the  township 
assessor  by  Sec.  14.     People  (ex  rel.)  vs.  St.  Louis  Bridge  Co.,  281 — 462. 


253 

Board   of   Review   has   power   in   any   year,   upon   due   notice   to   party   to  be 
assessed   to   change   assessment   of   real  property   as   made   in   quadrennial    . 
year  when  it  does  not  represent  valuation  of  property  assessed  although 
there  is  no  change  in  the  property.     People  (ex  rel.)  vs.  St.  Louis  Bridge 
Co.,    281—462;    same    vs.    Same,    282—408. 

Valuation   fixed   by  board  of  assessors  for  quadrennial  period  cannot   be  in- 
creased by  Board  of  Review  without  notice  to  the  owners,  where  there  has 
been  no  improvements  on  the  land.    People  vs.  Casey,  286 — 89. 
Clause  6: 

Under  Sec.  26  of  Tax  Commission  Law,  supra,  powers  and  duties  conferred 
upon  Auditor  of  Public  Account  in  relation  to  assessment  of  property 
for  taxation  to  be  exercised  by  Tax  Commission. 

In  reviewing  the  decision  of  the  Board  of  Review,  the  Supreme  Court  may 
consider  only  whether  the  property  was  liable  to  taxation;  the  burden  is  on 
one  seeking  to  impeach  the  regularity  of  assessment,  to  show  irregularity 
or  illegality.    In  re  Appeal  of  IMaplcwood  Coal  Company,  213 — 283. 

Where  the  board  strikes  out  the  tax,  but  fails  to  certify  it  up,  the  county 
clerk  has  no  authority  to  extend  the  omitted  tax,  and  mandamus  does 
not  lie  against  him  to  do  so.  The  writ  should  issue  against  the  board 
to  certify  the  facts  to  the  Auditor.     People  vs.  Opel,  207—469. 

The  right  of  appeal  is  limited  to  the  consideration  of  the  question  whether  the 
Board  of  Review  has  decided  that  exempt  property  be  taxed.  Appeal  of 
Wilmerton,  206—15. 

The  right  of  appeal  from  the  decision  of  a  Board  of  Review  is  restricted  to 
cases  in  which  it  is  claimed  the  property  assessed  is  exempt  from  taxation. 
To  raise  the  question,  the  appellant  must  so  frame  the  record  as  to  make 
it  appear  upon  what  property  said  increased  assessment  was  based. 
Havemeyer  vs.  Board  of  Review,  202 — 446. 

"Exempt,"  in  clause  4  above,  applies  to  property  not  subject  to  taxation  be- 
cause not  in  this  State.  The  duty  to  appeal  to  Supreme  Court  is  on  the 
Auditor,  not  on  the  tax-payer.  The  remedy  is  cumulative,  not  exclusive. 
Maxwell  vs.  P.,  189—552. 

Appeal  from  decision  of  Board  of  Review  is  restricted  to  cases  in  which  it  is 
claimed  that  property  is  exempt  from,  and  board  decides  that  it  is  liable 
to,  taxation.     Dutton  vs.  Board  of  Review,  188 — 389. 
"Exempt,"  as  employed  in  clause  4  above,  refers  to  property  not  within  sover- 
eign power  of  State  to  tax.    Dutton  vs.  Board  of  Review,  188 — 389. 

Revenue   Act   denies   by   implication   the   right   to   apix-nl    on    other   (juostioiis. 

Keokuk    Bridge    Co.    vs.   P.,    185—279. 
Duty   of   cliTk   of   Board    of   Review,  upon   receiving   notice   that    Auditor   of 
Public   Accounts  will  apply  to   Supreme   Court  to   annul  board's  decision 
exempting  property  to  notify  petitioning  property    owner    such    applica- 
tion will  be  made.     In  re  Logaii  Square  Prcs.  Church,  246 — 168. 
Right  of  appeal  from  decision  of  Board  of  Review  is  limited  to  cases  in  wliich 
it  is  claimed  that  property  assessed  is  exempt,  and  the  claim  that  proiJCity 
of  a  .sanitary  district  which  was  as.sessed  as  real  estate  should  have  been 
a.ssessed  as  personal  estate  does  not  involve  question  of  exeni]>tion.    Sani- 
tary Dist.  vs.  Board  of  Review,  258 — 316. 
Whore  it  is  claimed  assessment  is  so  grossly  excessive  as  to  amount  to  fraud, 
the   remedy  is  by  injunction   and   the  question   cannot  be  considered   upon 


254 

Auditor's    certificate    of   appeal    to    review   decision    of   board.      Sanitary 
Dist.   vs.   Board  of  Eeview,  258—316. 

Where  the  Supreme  Court  is  of  the  opinion  property  is  not  subject  to  taxation 
the  decision  of  the  Board  of  Eeview  will  be  set  aside  and  annulled. 
Petition    of    City    of   Robinson,    281 — 429. 

The  only  question  that  can  be  raised  in  the  Supreme  Court  on  appeal  from 
a  decision  of  the  Board  of  Review  assessing  certain  property  for  taxa- 
tion is  whether  the  property  is  subject  to  taxation  and  if  subject  to 
taxation  the  regiilarity  of  the  assessment  cannot  be  inquired  into.  Simmons 
Coal  Co.  vs.  Board  of  Review,  282 — 396. 
Clause  7: 

Mandamus  lies  to  compel  reconvening  of  Board  of  Review  after  September  7th, 
in  order  that  it  may  perform  omitted  duty.  Even  after  delivered  books  to 
county  clerk.  Here,  it  was  a  county  containing  125,000  people  or  more. 
Loewenthal  vs.  P.,  192—232. 

Notices  under  this  act — How  Given.]  Section  36.  All  notices 
in  this  act  required  to  be  given  shall  be  written  or  printed  notices 
and  shall  be  served  personally  npon  the  persons  entitled  to  notice, 
or  their  agents,  or  by  sending  such  notice  by  mail  to  the  person  so 
entitled  to  notice,  or  to  his  agent,  if  the  residence  or  business  ad- 
dress of  such  person  is  known,  or  by  reasonable  effort  can  be  as- 
certained. If  the  address  of  such  person  can  not  be  ascertained, 
then  the  notice  shall  be  sent  to  the  address  of  the  person  who  last 
paid  the  taxes  upon  the  property  in  question.  A  failure  to  give 
any  notice  required  by  this  act  shall  not  impair  or  affect  the  validity 
of  any  assessment  as  finally  made. 

Board  of  review — When  and  how  changes  made  upon  assess- 
ment books.]     Section  37.     Whenever  the  board  of  review  shall 
decide  to  reverse  or  modify  the  action  of  the  supervisor  of  assess- 
ments or  board  of  assessors,  or  county  assessor,  or  the  assessment 
in  any  ease,  or  to  change  the  list  as  completed,  or  the  assessment  or 
description  of  any  property  in  any  manner,  they  shall  cause  the 
changes  to  be  made  at  once  and  entered  upon  the  assessment  books. 
The  record  of  the  decision  of  board  upon  a  hearing  for  the  purpose  of  modi- 
fying an  assessment  is  made  by  entering  it  upon  the   assessment  books, 
and    that    which   the    board   decided    to    do    must   be    determined   by   the 
record   made  by  it.   People  vs.   Chicago   Tunnel   Co.,   263 — 253. 
When  the  Board  of  Review  makes  a  change  in  an  assessment,  it  is  its  duty  to 
make  a  corresponding  change  in  the  assessment  books   and  to  show  the 
reason,  as  by  revaluation,  or  by  listing,  classifying  and  valuing  property 
claimed  to  be  owned  by  tax -payer,  but  omitted;  and  it  is  presumed  that 
this  was  done  in  absence  of  showing  to  contrary.     Weber  vs.  Baird,  208 
—209. 

If  the  assessment  books  fail  to  show  the  action  of  the  Board  of  Review,  or 
where  property  was  omitted,  the  kind  and  class,  and  such  records  are  not 
cured,  the  assessment  is  invalid.    Weber  vs.  Baird,  208 — 209, 


255 

Where  board  reduces  on  books  au  assessment  of  real  estate  from  six  million 
dollars  to  four  million  dollars,  oral  testimony  is  not  admissible  to  show 
that  members  of  the  board  intended  to  reduce  the  assessment  to  three 
million  dollars  and  testimony  that  president  of  board  on  hearing  com- 
plaint of  overvaluation  stated  assessment  would  be  reduced  does  not 
show  fraud,  accident  or  mistake.    People  vs.  Chicago  Tunnel  Co.,  263 — 253. 

Form  of  affidavit  to  be  attached  to  each  of  the  assessment 
books.]  Section  3S.  The  board  of  review  shall,  on  or  before  the 
seventh  day  of  September  annually,  complete  its  work  and  make 
or  cause  to  be  made  the  entries  in  the  assessment  books  required 
to  make  the  assessment  conform  to  the  changes  made  therein  by 
the  board  of  review,  and  shall  attach  to  each  of  said  books  an  af- 
fidavit signed  by  at  least  tAvo  members  of  such  board,  which  affi- 
davit shall  be  substantially  in  the  following  form: 

STATE  OF  ILLINOIS,  ] 

County  of ) 

We,  and  each  of  us,  as  a  member  of  the  board  of  revicAV  of  the 
assessment  of  the  county  of ,  in  the  State  of  Illi- 
nois, do  solemnly  swear  that  the  books in  number 

,  to  which  this  affidavit  is  attached,  contain  a  full 

and  complete  list  of  all  the  real  and  personal  property  in  said  county 

subject  to  taxation  for  the  year ,  so  far  as  we  have 

been  able  to  ascertain  the  same,  and  that  the  assessed  value  set 
down  in  the  proper  column  opposite  the  several  kinds  and  descrip- 
tions of  property  is,  in  our  opinion,  a  just  and  equal  assessment  of 
such  property  for  purposes  of  taxation  according  to  law,  and  that 
the  footings  of  the  several  columns  in  said  book  are  correct,  as  we 
verily  believe. 

Dated 

Provided,  that  in  counties  containing  one  hundred  and  twenty- 
five  thousand  or  more  inhabitants  the  board  of  review  shall  also 
meet  from  time  to  time  and  whenever  necessary  to  consider  and 
act  upon  complaints  and  to  further  revise  the  assessment  of  real 
property  as  may  be  just  and  necessary.     [As  amended  l)y  act  ap- 
proved May  18,  1907.    In  force  July  1,  1907;  L.  1907,  p.  495. 
The   provisions   of    this   section    that   boards   of   review    shall    comjilotc    tlicir 
work   on   or  before   tlie   7th  of   September,  annually,  in   view   of   Sec.  40, 
is  so  far  directory  that  the  board   may  continue  its  sessions  until  it  has 
completed  the  work  then  pending  and    is    prepared    to    return    books    to 
county  clerk.     Barkt-ly  vs.   Dale   21:'. — fil4;    Kiinbnll   &    Co.   vs.  () '('(imicll, 
263—234. 

Rules  and  regulations.]  Section  .''>9.  Tln'  hoard  of  assessors 
and  tlie  l)oai<ls  oT  review  shall  make  and  fniblish  roasonahh'  nii<l 
I)roper  rules  for  the  guidance  of  persons  doing  luisiiicss  wilh  sucli 
board  and  for  the  orderly  dispatch  of  l)iisiness. 


256 

Failure  to  complete  assessment  in  time — Not  to  vitiate.]  Sec- 
tion 40.  A  failure  to  coiiiplete  an  assessment  in  the  time  required 
by  law  shall  not  vitiate  such  assessment,  but  the  same  shall  be  as 
legal  and  valid  as  if  completed  in  the  time  required  by  law. 

Board  of  review — When  to  enter  upon  its  duties.]  Section  41. 
The  township  supervisors,  township  assessors  and  township  clerks 
who  have  heretofore  acted  as  the  town  boards  of  review  in  their 
respective  townships  and  the  county  boards  shall  not  hereafter 
have  the  power  as  such  boards  of  review  to  assess,  equalize,  review 
or  revise  the  assessment  of  property.  The  boards  of  review  herein 
provided  for  shall  meet  as  soon  after  the  taking  effect  of  this  act 
as  shall  be  practicable,  not  later  than  the  third  Monday  in  June,  and 
shall  thereupon  at  once  enter  upon  the  discharge  of  their  duties. 
[As  amended  by  act  approved  May  18,  1907.  In  force  July  1,  1907 ; 
L.  1907,  p.  495. 

See.  335  of  Revenue  Act,  in  taking  away  the  power  of  the  county  board  of 
Cook  County  to  review,  does  not  violate  Sec.  1,  Art.  9,  of  Constitution,  as 
that  provides  for  no  Boards  of  Review.  They  are  mere  creatures  of 
statute  to  arrive  at  "valuation."  The  provision  does  not  violate  the 
constitutional  rule  of  uniformity.  P.  vs.  Comrs.  of  Cook  Co.,  176 — ^576- 
587. 
The  provision  that  the  county  boards  shall  not  "hereafter"  have  power  of 
a  Board  of  Review,  means  from  the  time  the  act  was  to  take  effect,  and 
not  merely  when  the  new  board  came  into  being.  P.  vs.  Comrs.  of  Cook 
County,  176^586. 

Board  of  review  may  examine  assessor  as  to  how  assessment  was 
made.]  Section  42.  It  shall  be  lawful  for  the  beard  of  review  to 
summon  any  assessor  or  any  deputy  or  other  person  to  appear  be- 
fore them  respectively  to  be  inquired  of  under  oath  with  respect  to 
the  method  by  which  he  or  they  has  or  have  ascertained  and  fixed 
any  valuation  or  valuations  returned  by  him  or  them,  and  as  to  the 
correctness  of  any  such  valuation  or  valuations,  and  to  administer 
and  examine  under  oath  the  assessor  or  other  person  so  summoned 
before  them,  and  any  assessor  or  person  so  summoned  who  shall 
fail,  without  good  cause,  to  appear  or  appearing  shall  refuse  to 
submit  to  such  inquiry  or  answer  such  questions  as  may  be  pro- 
pounded to  him  by  said  board,  or  any  member  thereof,  or  any  at- 
torney representing  them,  shall  be  guilty  of  a  misdemeanor,  and 
on  conviction  thereof  shall  be  fined  in  any  sum  not  exceeding  five 
hundred  dollars. 

Delivery  of  books  containing  assessments.]  Section  43.  When 
the  books  are  so  completed  the  board  of  review  shall  deliver  one 
set  of  the  books  containing  the  assessment  of  real  property  and  the 
books  containing  the  assessment  of  personal  property  to  the  county 


257 


clerk,  who  shall  file  the  same  in  his  office ;  one  set  of  the  books  con- 
taining the  assessment  of  real  property  shall  be  returned  to  the 
board  of  assessors,  or  supervisor  of  assessments;  and  when  tripli- 
cate sets  of  books  are  required  by  this  act,  the  remaining  set  of 
books  containing  such  assessment  shall  remain  in  the  office  of  the 
board  of  review.  All  such  books  shall  be  public  records  and  open 
to  the  inspection  of  all  persons.  The  assessment  so  completed  by 
the  board  of  review  and  certified  to  the  county  clerk  and  as  equal- 
ized as  provided  by  law,  shall  be  the  assessment  upon  which  the 
taxes  of  that  year  shall  be  extended  by  the  county  clerk.  [As 
amended  by  act  approved  May  18,  1905.  In  force  July  1,  1905. 
L.  1905,  p.  360. 

Conniving  at  any  evasion  of  this  act — Penalty.]  Section  44. 
Any  assessor,  or  deputy  assessor,  or  member  of  the  board  of  re- 
view of  assessments,  or  board  of  equalization,  or  other  person  whose 
duty  it  is  to  assess  property  ior  taxation  or  equalize  any  such  as- 
sessment, who  shall  refuse  or  wilfully  neglect  any  duty  required  of 
him  by  law,  or  who  shall  consent  to  or  connive  at  any  evasion  of  the 
provisions  of  this  act  whereby  any  property  required  to  be  assessed 
shall  be  unlawfully  exempt  in  whole  or  in  part,  or  the  valuation 
thereof  be  set  down  at  more  or  less  than  is  required  by  law,  shall, 
upon  conviction,  be  fined  for  each  offense  not  less  than  one  hun- 
dred dollars  ($100)  nor  more  than  five  thousand  dollars  ($5,000) 
or  imprisoned  in  the  county  jail  not  exceeding  one  year,  or  both 
imprisoned  and  fined  at  the  discretion  of  the  court;  he  shall  also 
be  liable  upon  his  bond  to  the  party  injured  for  all  damage  sus- 
tained by  such  party  as  above  provided,  and  shall  also  be  removed 
from  office  by  the  judge  of  the  court  before  whom  he  is  tried  and 
convicted. 

Delivering  false  or  fraudulent  lists  to  assessor — Penalty.]  Sec- 
tion 45.  AVliocvcr,  with  intent  to  deTcat  or  evade  tlie  law  in  rela- 
tion to  the  assessment  of  ijroperty,  delivers  or  discloses  to  any  as- 
sessor ■  or  deputy  assessor  a  false  or  fraudulent  list,  return  or 
schedule  of  his  property  not  exempted  by  law  from  taxation,  shall 
l)e  i)iinishcd  by  fine  not  exceeding  five  thousand  dollars  ($5,000) 
or  inii)risoned  in  the  county  jail  not  exceeding  one  year,  or  both 
in  the  discretion  of  the  court. 

Duty  of  state's  attorney  to  prosecute  violators — Fees — Pay- 
ment of  salary  of  county  assessors,  etc.  |  Section  46.  It  is  hereby 
Uiinh',  th(!  duty  of  the  .slate's  atloniey  of  each  county  to  prosecnti? 
all  violators  of  this  act,  and  they  shall  receive  as  fees  the  sum  of 
twenty  dollars  ($20)  for  each  eonviction,  to  be  taxed  as  costs,  and 


?58 

ten  per  cent  of  all  fines  collected.  The  residue  of  all  fines  collected 
under  this  act  shall  be  paid  into  the  county  treasut-er  for  the  use 
of  the  county.  The  salary  of  the  county  assessor,  supervisor  of  as- 
sessments, and  members  of  the  board  of  assessors  and  board  of  re- 
view shall  all  be  paid  out  of  the  county  treasury  on  bills  duly  cer- 
tified and  approved  by  the  county  board. 

Abstract  of  the  assessment  to  be  sent  to  auditor.]  Section  47. 
The  county  clerk  shall  annually,  on  or  before  the  tenth  day  of  Sep- 
tember, make  out  and  transmit  to  the  auditor  [Tax  Commissioner] 
the  abstract  of  the  assessment  of  property  required  of  the  county 
clerk  in  Section  ninety-eight  (98)  of  the  act  entitled,  "An  act  for 
the  assessment  of  property  and  for  the  levy  and  collection  of  taxes," 
approved  March  30,  1872,  as  amended. 

Under  Sec.  27  of  Tax  Commission  Law,  supra,  whenever  any  abstracts,  reports, 
etc.,  are  required  to  be  filed  with,  or  any  duty  imposed  upon  or  power 
vested  in  the  Auditor  of  Public  Accoun^ts  such  abstracts,  etc.,  to  be  filed 
with    Tax    Commission. 

County  collector — Duplicate  delinquent  lists — When  to  be  made 
and  where  to  be  filed.]  Section  48.  The  county  collector  shall  an- 
nually made  out  in  duplicate  the  statement  required  by  law,  setting 
forth  in  detail  the  names  of  persons  charged  with  personal  prop- 
erty tax  which  is  uncollected,  and  the  reasons  preventing  such  col- 
lection, and  shall,  also,  at  the  same  time,  make  out  in  duplicate  a 
statement  setting  forth  in  detail  the  amount  of  taxes  on  real  prop- 
erty which  is  uncollected,  the  names  of  the  persons  in  whose  name 
such  property  was  listed,  and  the  reasons  preventing  the  collection 
of  such  taxes.  He  shall,  also,  at  the  same  time,  made  out  in  dupli- 
cate a  statement  of  all  taxes  collected  during  the  year  which  has . 
been  returned  as  delinquent  in  any  previous  year,  together  with 
a  description  of  the  property  upon  which  such  taxes  were  levied. 
He  shall  file  one  of  each  of  such  duplicate  statements  with  the 
county  clerk  and  in  counties  of  this  State  containing  125,000  or 
more  inhabitants  such  collector  shall  file  one  of  each  of  such. dupli- 
cate statements  with  the  county  clerk  and  the  other  with  the  city 
comptroller  if  there  shall  be  any  such  officer  in  any  of  the  cities 
within  such  counties. 

The  rate  per  cent-7-How  to  be  Determined.]  Section  49.  The 
county  clerk  shall  estimate  and  determine  the  rate  per  cent  upon 
the  proper  valuation  of  the  property  in  the  respective  towns,  town- 
ships, districts  and  incorporated  cities,  towns  and  villages  in  their 
counties,  that  will  produce,  within  the  proper  divisions  of  such 
counties,  not  less  than  the  net  amount  of  the  several  sums  that 


259 

shall  be  required  by  the  county  board  or  certified  to  them  accord- 
ing to  laAv. 

In  counties  containing  one  hundred  and  twenty-five  thousand 
(125,000)  or  more  inhabitants  the  amount  to  which  any  county,  city, 
township,  school  district  or  other  municipal  corporation  shall  be 
allowed  to  become  indebted  in  any  manner  or  for  any  purpose,  shall 
not  hereafter  exceed  two  and  one-half  per  cent,  on  the  assessed 
value  of  the  taxable  property  therein,  to  be  ascertained  by  the  last 
assessment  for  state  and  county  taxes  previous  to  the  incurring  of 
such  indebtedness.  In  any  municipality  or  taxing  district  in  any 
county  or  counties  containing  a  population  of  125,000  or  more  in- 
habitants in  which  tlie  aggregate  of  the  levies  or  taxes  certified  to 
the  county  clerk  exceeds  five  per  cent,  a  reduction  shall  be  made 
b}^  the  county  clerk  in  the  taxes  so  certified,  so  as  to  reduce  the 
aggregate  of  such  taxes  to  five  per  cent,  in  the  manner  following, 
viz. : 

The  rate  of  county  taxes  throughout  the  county  shall  be  fixed 
hy  reducing  the  aggregate  rate  of  taxation  in  the  municipality  or 
taxing  district  ■witliin  the  county  in  which  such  aggregate  rate  is 
the  highest  to  five  per  cent,  by  a  pro  rata  reduction  of  all  the  levies 
certified  therein,  exclusive  of  the  state  taxes.  The  rate  of  each  of 
the  other  kinds  of  tax  levies  shall  be  fixed  in  the  same  manner, 
taking  the  highest  rate  of  taxation  in  any  part  of  the  municipality 
or  other  taxing  district,  or  part  thereof,  as  the  basis  of  ascertaining 
the  rate  of  taxation  to  be  levied  by  such  municipality  or  taxing 
district,  and  making  the  rate  of  taxation  within  the  limits  thereof 
uniform,  and  reducing  the  aggregate  rate  of  taxation  in  each  dis- 
trict in  which  it  exceeds  five  per  cent,  to  five  per  cent. 

In  ascertaining  the  aggregate  rate  of  taxation,  and  reducing  the 
same  under  the  foregoing  provision,  taxes  certified  or  levied  for 
M'hool  building  piii-poses  shall  not  be  included  or  taken  into  ac- 
count in  any  manner,  or  for  any  purpose.  The  limitations  herein 
contained  shall  aiJpl.N'  only  to  assessments  of  property  made  under 
llie  provisions  of  this  act. 
Section  held  unconstitutional,  because  could  not  single  out  Cook  County,  as  that 

would   bo  special  law.     The  Act  here  in  terms  applied  to   Cook   County 

alone.     The  .Tuhl  law  infra  now  enacted  to  take  its  place.     Knopf  vs.  P., 

IS.-— 2.'!. 

Repealed.  I      Section   50.  |  Ixcpcalcd   by   ;icl    approved  .lunc    1!), 

lf)U).     In  force  .Inly  1,  H)lf).  L.  191!),  p.  718. 

Repealed.]     Section  51.  [Hcix-ah-d  by  act  approved  .hine  19, 

1919.     Ill  force  July  1,  1919.  L.  1919,  p.  718. 


260 

Sees.  50  and  51  repealed  by  Sec.  29  of  an  Act  in  relation  to  assessment  of 
property  for  taxation  and  by  See.  25  of  that  act  all  powers  and  duties 
now  conferred  or  imposed  upon  the  State  Board  of  Equalization  were 
transferred  to  the  State  Tax  Commission.     [Laws  1919,  P.  718.] 

When  books  for  the  collection  of  taxes  to  be  delivered  to  col- 
lector.] Section  52.  The  county  clerk  shall  hereafter  deliver  to 
the  town,  district  or  county  collectors  the  books  for  the  collection 
of  taxes  on  the  second  day  of  January  following  the  year  on  which 
such  taxes  are  levied.  [As  amended  by  act  approved  May  13,  1907. 
In  force  July  1,  1907.    L.  1907,  p.  500. 

A  number  of  dates  for  the  performance  of  acts  under  the  gen- 
eral revenue  law  changed.]  Section  53.  All  lists,  schedules,  returns 
and  statements  heretofore  required  by  law  to  be  made  between  the 
first  day  of  May  and  the  first  day  of  July  by  the  assessors  or  by 
the  owner  of  property,  or  person  required  to  list  the  same,  shall 
hereafter  be  made  between  the  first  day  of  April  and  the  first  day 
of  June  of  each  year. 

The  owner  of  personal  property  removing  from  one  county, 
town,  city,  village  or  district  to  another  between  the  first  day  of 
April  and  the  first  day  of  June  shall  be  assessed  in  either  in  which 
he  is  first  called  upon  by  the  assessor.  The  owner  of  personal  prop- 
erty moving  into  this  state  from  another  state  between  the  first 
day  of  April  and  the  first  day  of  June  shall  list  the  property  owned 
by  him  on  the  first  day  of  April  in  such  year  in  the  county,  town, 
city,  village  or  district  in  which  he  resides.  Provided,  if  such 
person  has  been  and  can  make  it  appear  to  the  assessor  that  he  is 
held  for  tax  of  the  current  year  on  the  property  in  another  State, 
county,  town,  city,  village  or  district  [he]  shall  not  be  again 
assessed  for  said  year. 

All  dates  and  times  for  the  doing  or  performing  of  any  act  or 
thing  which  prior  to  the  taking  effect  of  this  act  were  fixed  by  law 
with  reference  to  the  assessment  of  taxes  between  the  first  day  of 
May  and  the  first  day  of  July,  or  the  State  Board  of  Equalization 
meeting,  on  the  second  Tuesday  of  August,  or  the  collector's  war- 
rants being  returned  to  the  collectors  on  the  20th  day  of  December 
are  respectively  changed  so  that  such  acts  or  things  shall  be  done 
or  performed  in  the  manner  required  by  law  with  reference  to  the 
respective  dates  fixed  by  this  act  for  the  assessment  of  taxes,  meet- 
ing of  the  state  board  of  equalization,  or  the  delivery  of  the  col- 
lector's warrants  to  the  collector. 

Taxes  upon  real  property  with  penalties,  interest  and  costs, 
that  shall  accrue  thereon,  shall  be  a  prior  and  first  lien  on  such  real 
property  from  and  including  the  first  day  of  Apiil  in  the    year  in 


261 

which  the  taxes  are  levied  instead  of  the  first  day  of  May  as  here- 
tofore with  all  the  rights  and  incidents  relating  to  such  lien,  which 
now  are  or  hereafter  may  be  provided  by  law:  Provided,  nothing 
in  this  section  contained  shall  change  or  affect  any  rights  or  liabili- 
ties under  any  contract  entered  into  before  the  taking  effect  of  this 
act. 

The  abstracts  which  the  auditor  prior  to  the  taking  effect  of 
this  act  was  required  by  law  to  obtain  on  the  first  day  of  May  from 
the  United  States  land  office  in  this  state  of  lands  entered  and 
located,  and  from  the  Illinois  Central  Railroad  and  canal  offices  of 
lands  sold  shall  hereafter  be  obtained  by  him  on  the  first  day  of 
April  in  each  year,  or  as  soon  thereafter  as  practicable,  and  the 
annual  reports  heretofore  required  by  law  to  be  made  by  the  county 
clerk  to  the  auditor,  of  swamp  and  oA'erflow  lands  sold  for  the  year 
ending  on  the  first  day  of  May  shall  heieafter  be  made  for  the  year 
ending  on  the  first  day  of  April. 

Board  of  assessors — Duties  and  powers  of — Penalties.]  Section 
54.  The  board  of  assessors  shall  perform  the  duties  and  have  the 
powers  in  relation  to  the  assessment  of  property  imposed  upon  or 
possessed  by  county  or  township  assessors  by  law,  and  where  the 
term  assessor  is  used  in  this  act  it  shall  apply  to  such  board  of 
assessors  and  the  members  thereof,  except  in  so  far  and  in  such 
cases  as  it  is  inconsistent  with  special  provisions  of  this  act  in 
regard  to  the  board  of  assessors  and  the  members  thereof,  and  the 
members  of  such  board  of  assessors  shall  be  subject  to  all  1lie 
liabilities  and  ponallies  imposcfl  upon  assessors  by  this  act. 

Provisions  of  the  general  revenue  act  applicable — To  remain  in 
force.]  Section  55.  All  the  provisions  of  the  general  revenue  law 
in  force  prior  to  the  taking  effect  of  this  act  shall  remain  in  force 
and  be  applicable  to  the  assessment  of  property  and  collection  of 
taxes  except  in  so  far  as  by  this  act  is  otherwise  expressly  pro- 
vided. 

The  effect  of  section  is  to  keep  in  force  tlie  provisions  of  the  general  Revenue 
Act  except  where  the  Act  of  1898  made  a  different  provision.  People  vs. 
Fisher,   274— llfi. 

Majority  of  board  may  act.]  Seel  ion  56.  Wliercvcr,  in  this 
act,  the  boai'fl  of  assessors  or  Ihc  board  of  review  is  anlhori/ed  to 
act,  such  action  may  be  takfii  by  a  majority  of  said  i-cspcct ixc 
boards. 

In  counties  of  125,00  or  over — Power  of  township  assessor.] 
Section  57.  In  counties  of  one  hundred  and  twenty-five  thousand 
inhabitants  or  ovf-r  tlio  township  assessors  shall  not  have  the  power 


262 

or  duty  of  assessing  proporty,  except  as  otherwise  provided  in  this 
act,  but  shall  perform  all  other  duties  imposed  upon  them  by  law. 

Provision  in  case  any  county  shall  hereafter  come  under  the 
provisions  of  this  act.]  Scctiou  58.  In  case  any  county  not  now 
coming  under  the  provisions  of  this  act  shall  hereafter  contain 
within  its  limits  one  hundred  and  twenty-five  thousand  or  more  in- 
habitants, as  determined  by  the  last  school  or  federal  census,  such 
county  shall  at  once  come  under  the  provisions  of  this  act  relating 
to  counties  of  such  population,  and  at  the  regular  county  election 
ensuing  next  after  such  contingency  occurs,  a  board  of  five  assessors 
and  a  board  of  review  shall  be  elected,  and  all  the  provisions  of 
this  act  shall  then  immediately  apply  to  such  county. 

Repeal.]  Section  59.  An  act  entitled  "An  act  to  provide  for 
the  election  of  assessors  in  townships  containing  not  less  than  forty 
thousand  inhabitants  in  counties  under  township  organization  and 
fixing  the  compensation  of  such  assessors,"  approved  June  19,  1893, 
and  in  force  July  1,  1893,  and  as  amended,  be,  and  the  same  is 
hereby  repealed. 

JUHL  LAW 

AN  ACT  concerning  the  levy  and  extension  of  taxes.    [Approved  May  9,  1901. 
In  force  July  1,  1901.    L.  1901,  p.  272.] 

Amount  of  tax  authorized  to  be  levied.]  Section  1.  Be  it  en- 
acted by  the  People  of  the  State  of  Illinois  represented  in  the  Gen- 
eral Assembly:  That  in  determining  the  amount  of  the  maximum 
tax  authorized  to  be  levied  by  any  statute  of  this  state  the  assessed 
valuation  of  the  current  year  of  the  property  in  each  taxing  district, 
as  equalized  by  the  State  Board  of  Equalization  (Tax  Commission), 
shall  be  used.  And  if  the  amount  of  any  tax  certified  to  the  county 
clerk  for  extension  shall  exceed  the  maximum  allowed  by  law, 
determined  as  above  provided,  such  excess  shall  be  disregarded, 
and  the  residue  only  treated  as  the  amount  certified  for  extension. 
The  act  is  valid.     Booth  vs.  Opel,  244 — 317;  People  vs.  Chicago  &  A.  R.  Co., 

247—458;  People  vs.  Chicago  &  W.  Ind.  R.  Co.,  '256—388. 
[The  amendments  of  1909  change  the  limits  of  fixing  the  amounts  of  taxation. 
Therefore,  the  following  cases,  which  deal  with  the  mode  of  arriving  at 
the  amount  to  be  assessed,  are  still  applicable:] 
The  Juhl  law,  being  an  amendment  of  those  sections  (117  and  118)  of  the  reve- 
nue law,  is  constitutional.     Under  it,  all  taxes  up  to  the  limit  provided  by 
law  must  be  extended  upon  the  equalized  valuation  made  by  the  State 
Board.     E.  R.  Co.  vs.  P.,  213—458. 
The  proper  mode  of  fixing  the  cents  on  the  $100  to  be  taxed  under  those  sec- 
tions  (117  and  118,  Laws  1901,  p.  272)   is  to  compute  the  amount  of  tax 
that  could  be  raised  at  the  rate  of  75  cents  on  the  hundred  dollars  on  the 
basis  of  the  equalized  value  as  fixed  by  the  State  Board  of  Equalization, 


263 

Having  that,  the  rate  percentum  against  each  $100,  as  equalized  by  the 
county  Board  of  Eeview,  and  the  property  originally  assessed  by  the  State 
Board  of  equalization,  is  ascertained  by  dividing  the  maximum  amount  of 
money  that  could  be  raised  by  the  total  valuation  of  the  property  of  the 
county  as  equalized  by  the  county  Board  of  Eeview  and  the  corporate 
property  that  was  assessed  by  the  State  Board  of  Equalization.  It  was 
error,  however,  to  extend  this  against  the  valuation  fixed  by  the  State 
Board  of  Equalization.     Ey.  Co.  vs.  People,  223 — 17. 

Where  the  levy  equals  the  maximum  rate  allowed  by  law,  the  amount  that  can 
be  lawfully  extended  is  to  be  ascertained  by  computing  the  tax  at  the  rate 
determined  upon  on  the  basis  of  the  equalized  value  of  the  property  as 
fixed  by  the  State  Board  of  Equalization.  Then,  for  all  taxes  other  than 
State  taxes,  the  rate  percentum  against  each  $100  is  to  be  ascertained  by 
dividing  the  amount  of  taxes  that  it  has  been  ascertained  can  be  lawfully 
extended  by  the  valuation  of  property  as  fixed  by  the  county  Board  of  Ee- 
view. In  extending  he  road  and  bridge  tax,  therefore,  the  use  of  the 
county  board  valuation,  instead  of  the  State  Board  of  Equalization  valu- 
ation, was  error.     E.  E.  Co.  vs.  People,  225 — 418. 

ATax  levied  by  the  county  at  a  rate  higher  than  that  computed  to  produce  the 
amount  extended  by  the  Board  of  Equalization  or  the  county  Board  of  Ee- 
view valuation,  is  invalid.    Ey.  Co.  vs.  People,  225—463. 

Levy  and  extension  of  taxes.]  Section  2\  The  county  clerk 
in  each  count}-  shall  ascertain  the  rates  per  cent,  required  to  be 
extended  upon  the  assessed  valuation  of  the  taxable  property  in 
the  respective  towns,  townships,  districts,  incorporated  cities  and 
villages  in  his  county,  as  equalized  by  the  State  Board  of  Equaliza- 
tion (Tax  ConiTuission)  for  the  current  year,  to  produce  the  several 
amounts  certified  for  extension  by  the  taxing  authorities  in  said 
county  (as  the  same  shall  have  been  reduced  as  hereinbefore  pro: 
vided  in  all  cases  where  the  original  amounts  exceed  the  amount 
authorized  by  law)  :  Provided,  however,  that  if  the  aggregate  of 
all  taxes  (exclusive  of  State  taxes,  township  taxes,  village  taxes, 
levee  taxes,  public  tul)erculosis  sanitarium  taxes,  pension  fund 
taxes,  school  building  taxes,  high  school  taxes,  district  school  taxes 
and  all  other  school  taxes  in  school  districts  having  not  more  than 
100,000  inliabitants,  road  and  bridge  taxes,  and  taxes  levied  for 
the  payment  of  the  principal  of  and  llie  interest  on  bonded  in- 
debtedness of  cities,  and  for  the  paynieiit  of  the  principal  of  and 
the  interest  on  park  bonds  hereafter  issued,  and  exclusive  of  taxes 
levied  pursuant  to  the  mandate  or  judgment  of  any  eourl  of  ircord 
on  any  bonded  indebtedness),  certified  1o  l)e  cxlrnded  against  any 
property  in  any  part  of  any  taxing  dislrict  or  municipality,  shall 
exceed  two  per  cent  of  the  assessed  valnalion  thereof  upon  which 
the  taxes  are  required  to  be  extended,  llie  rate  per  cent  of  tlie  lax 
levy  of  such  taxing  district  or  municipality  shall  be  rediu-td  as 
follows:     The  ('(nnily  clerk  sliall   rcfhiec  the   ralo  ])vr  cent,  of  the 


tax  levy  of  such  taxing  district  or  municipality  in  the  same  pro- 
portion in  Avhieh  it  would  be  necessary  to  reduce  the  highest  ag- 
gregate per  cent,  of  all  the  tax  levies   (exclusive  of  State  taxes 
township  taxes,  village  taxes,  levee  taxes,  public  tuberculosis  sani- 
tarium taxes,  pension  fund  taxes,  school  building  taxes,  high  school 
taxes,  district  school  taxes  and  all  other  school  taxes  in  school  dis- 
tricts having  not  more  than  100,000  inhabitants,  road  and  bridge 
taxes,  and  taxes  levied  for  the  payment  of  the  principal  of  and  tlie 
interest  on  bonded  indebtedness  of  cities,  and  for  the  payment  of 
the  principal  of  and  the  interest  on  park  bonds  hereafter  issued, 
and    exclusive    of   taxes    pursuant    to    the    mandate    or.  judgment 
of  any  court  of  record  on  any  bonded  indebtedness),  certified  for 
extension  upon  any  of  the  taxable  property  in  said  taxing  district 
or  municipality,  to  bring  the  same  down  to  two  per  cent,  of  the 
assessed  value  of  said  taxable  property  upon  which  said  taxes  are 
required  by  law  to  be  extended :    Provided,  further,  that  in  reduc- 
ing tax  levies  hereunder  from  the  taking  effect  of  this  Act  to  and 
including  the  year  A.  D.  1921  the  rate  per  cent,  of  the  tax  levy  for 
county  purposes  in  counties  having  a  population  of  over  300,000 
shall  not  be  reduced  below  a  rate  of  thirty-six  and  two-third  cents 
on  each  one  hundred  dollars  assessed  value  (exclusive  of  levies  to 
pay  the  principal  of  and  interest  on  bonded  indebtedness  and  judg- 
ments and  Mothers'  Pension  Fund),  and  thereafter  shall  not  be 
reduced  below  a  rate  of  thirty  cents  on  each  one  hundred  dollars 
assessed  value  (exclusive  of  levies  to  pay  the  principal  and  interest 
on  bonded  indebtedness,  judgments  and  Mothers'  Pension  Fund), 
and  in  counties  having  a  population  of  less  than  300,000  the  rate  of 
the  tax  levy  for  county  purposes  shall  not  be  reduced  below  a  rate 
of  fifty  cents  on  each  one  hundred  dollars  assessed  value  (exclusive 
of  levies  to  pay  the  principal  of  and  interest  on  bonded  indebted- 
ness and  judgments),  and  the  rate  per  cent,  of  the  tax  levy  for  city 
or  village  purposes  (exclusive  of  library,  public  tuberculosis  sani- 
tarium, pension  fund,  school  and  park  purposes  and  exclusive  of 
the  taxes  levied  for  the  payment  of  the  principal  of  and  the  interest 
on  bonded  indebtedness  in  cities  and  villages  having  a  population 
of  over  150,000  shall  not  be  reduced  below  a  rate  of  one  dollar  and 
forty-three  and  one-third  cents   ($1.43-1/3)    on  each  one  hundred 
dollars  assessed  value,  and  the  rate  per  cent  of  the  school  tax  for 
educational  purposes  shall  not  be  reduced  below  a  rate  of  one  dollar 
and  twenty  cents  on  each  one  hundred  dollars  assessed  value,*  and 
the  rate  per  cent,  of  the  tax  levy  for  library  purposes  shall  not  be 
reduced  below  a  rate  of  five  and  one-third  cents  on  each  one  hun- 


265 

dred  dollars  assessed  value,  and  the  rate  per  cent,  oi"  the  tax  levy 
for  city  or  village  purposes  (exclusive  of  library,  school  and  park 
purposes,  and  exclusive  of  the  taxes  levied  for  the  payment  of  the 
principal  of  and  the  interest  on  bonded  indebtedness  and  judg- 
ments) in  cities  and  villages  having  a  population  of  less  than  150,000. 
shall  not  be  reduced  below  a  rate  of  one  dollar  and  thirty-three  and 
one-third  cents  ($1.33-1/3)  on  each  one  hundred  dollars  assessed 
value,  and  the  rate  per  cent,  of  the  school  tax  levy  for  educational 
purposes  shall  not  be  reduced  below  the  maximum  rate  allowed  by 
law  and  the  rate  per  cent,  of  the  tax  levy  for  park  purposes  in 
districts  organized  and  existing  under  an  Act  entitled  "An  Act  to 
provide  for  the  creation  of  pleasure  driveway  and  park  districts," 
approved  June  19,  1893,  in  force  July  1,  1893,  shall  not  be  reduced 
below  a  rate  of  forty  cents  on  each  one  hundred  dollars  assessed 
value  (exclusive  of  levies  to  pay  the  principal  and  interest  on 
bonded  indebtedness  and  judgments),  but  the  other  taxes  which 
are  subject  to  reduction  under  this  section  shall  be  subject  only  to 
such  reduction,  respectively,  as  would  be  made  therein  under  this 
section  if  this  proviso  were  not  inserted  herein:  And,  provided, 
further,  in  reducing  tax  levies  hereunder,  all  school  taxes  levied  in 
cities  exceeding  150,000  inhabitants,  with  the  exception  of  the  levy 
for  school  building  purposes,  shall  be  included  in  the  taxes  to  be 
reduced. 

The  rate  per  cent,  of  the  tax  levy  of  every  county,  city,  village, 
town,  township,  park  district,  sanitary  district,  road  district,  and 
other  public  authorities  (excepr  the  State),  shall  be  ascertained  and 
determined  (and  reduced  when  necessary  as  above  provided)  in 
the  manner  hereinbefore  specified,  and  shall  then  be  extended  by 
the  county  clerk  upon  the  assessed  value  of  the  pioperty  subject 
thereto  (being  one-half  of  the  full  value  thereof)  as  equalized  ac- 
cording to  law.  In  reducing  the  rate  per  cent,  of  any  tax  levy  as 
hereinbefore  provided,  the  rates  per  cent,  of  all  tax  levies  certified 
to  the  county  clerk  for  extension  as  originally  ascertained  and 
determined  under  section  1  of  this  Act,  shall  be  used  in  ascertaining 
the  aggregate  of  all  taxes  certified  to  be  expended  without  regard 
to  any  reduction  made  therein  under  this  section  :  Provided,  that 
no  reduction  of  any  tax  levy  made  hereunder  shall  diminish  any 
amount  appropriated  by  corporato  or  taxing  antliorities  for  the 
payment  of  the  principal  or  interest  on  bonded  debt,  or  b'vicd 
pursuant  to  the  mandate  or  judgment  of  any  court  of  record.  And 
to  that  end  every  such  taxing  body  shall  certify  to  the  county  clerk, 
with  its  tax  levy,  tlu-  amount  theroof  required  for  any  such  pur- 
poses. 


266 

Til  ease  of  a  reduetion  hereunder  any  taxing  body  whose  levy  is 
aiTected  thereb}-  and  whose  appropriations  are  required  by  law  to  be 
itemized,  may,  after  the  same  have  been  ascertained,  distribute  the 
amount  of  such  reduction  among  the  items  of  its  appropriations, 
with  the  exceptions  aforesaid,  as  it  may  elect.  If  no  such  election 
is  made  within  three  months  after  the  extension  of  such  tax,  all 
such  items,  except  as  above  specified,  shall  be  deemed  to  be  reduced 
pro  rata.  [As  amended  by  act  approved  June  30,  1919.  L.  1919, 
p.  772. 

1.  Method  of  reducing  rate: 

Where  aggregate  tax  rates,  exclusive  of  the  levies  for  state,  village  levee, 
school  building,  high  school  and  road  and  bridge  purposes  and  for  the  pay- 
ment of  bonded  indebtedness,  is  higher  in  a  certain  city  than  in  any  other 
taxing  district  in  that  county  the  county  clerk  must  reduce  the  county 
tax,  city  tax  and  town  tax  in  the  same  proportion  as  is  necessary  to  reduce 
the  said  aggregate  rate  to  three  per  cent  on  the  $10'0i,  but  if  such  reduc- 
tion brings  the  county  and  city  tax  below  the  minimum  rate  fixed  by  law 
the  minimum  rate  must  be  used.  People  vs.  Chicago  &  E.  111.  E.  Co.,  248 — 
596. 

Taxing  district  having  highest  aggregate  of  rates,  exclusive  of  rates  mentioned 
in  act  as  not  subject  to  reduction,  is  taxing  district  to  be  used  as  standard 
in  determining  tax  reduetion.  People  vs.  Chicago  &  Alton  E.  Co.,  248 — 
87,  90;  Same  vs.  Ey.  Co.,  249—142. 

Taxing  district  within  amended  Eevenuc  law  of  1909  is  municipality  which 
levies  tax  to  be  scaled.     People  vs.  Chicago  &  A.  E.  Co.,  '247 — 458,  460. 

Sec.  1,  Art.  8  of  the  Cities  and  Villages  Act  fixing  maximum  rate  of  $1.20  on 
each  $100  is  not  repealed  by  provision  of  act  for  scaling  taxes  and  if 
amount  required  by  city,  including  amount  needed  to  pay  judgments  not 
for  bonded  indebtedness  or  interest  thereon,  exceeds  what  will  be  pro- 
duced by  rate  of  $1.20  on  each  $100  of  taxable  property,  exclusive  of 
bonded  indebtedness  and  interest,  the  provision  that  no  reduction  of  any 
tax  levy  shall  diminish  the  amount  levied  pursuant  to  any  mandate  or 
judgment  of  the  court,  requires  that  the  amounts  required  for  other  pur- 
poses shall  be  reduced  accordingly.     People  vs.  E.  Co.,  270 — 477. 

In  making  reduction  of  Cook  County  taxes,  the  taxes  for  road  and  bridges  for 
parents'  pension  fund  and  for  loss  and  cost  of  collection  of  the  general 
fund  must  be  included  in  minimum  rate  of  forty-five  cents,  but  taxes  for 
bonds  and  judgment  and  interest  and  for  actual  loss  and  cost  of  collection 
of  same  is  not  included  in  said  limit.    People  vs.  Klee,  282 — 440'. 

2.  Taxes  included  in  aggregate  before  scaling: 

An  additional  county  tax  levied  pursuant  to  vote  of  the  people  for  erecting  an 
addition  to  the  county  hospital  and  for  small  building  at  county  farm  for 
consumptive  patients  is  not  exempt  from  scaling  process.  People  vs.  St. 
Louis  Bridge  Co.,  261—103. 

If  the  total  taxes  subject  to  reductions  will  not  exceed  three  per  cent,  of  the 
taxable  property,  provided  a  certain  void  city  tax  is  excluded  there  is  no 
violation  of  the  statute  in  respect  to  rates.  People  vs.  Cairo  V.  &  C.  E.  Co., 
248—36. 


267 

Sanitary  district  tax  not  necessarily  exempt  from  reduction  as  a    levee    tax. 

People  vs.  Chicago  &  Alton  E.  Co.,  2-±8 — il7. 
Tax  of  any  sanitary  district  is   subject    to     reduction.       People     vs.     E.     Co., 

248—417;  People  vs.  E.  Co.,  249—175. 

The  county  road  arid  bridge  taxes  are  subject  to  reduction.  People  vs.  Klee, 
282 — i40. 

Where  it  is  necessary  for  county  clerk  to  reduce  the  county  tax  to  the  required 
rate,  county  tax  for  road  and  bridge  purposes  is  subject  to  reduction. 
People  vs.  Sandberg,  282 — 245. 

County  tax  for  loss  and  cost  of  collection  is  subject  to  reduction.  People  vs. 
Sandberg,  282 — 245. 

Tuberculosis  sanitarium  tax  is  subject  to  scaling.     People  vs.  Wabash  E.  Co., 
256—394. 
3.     Taxes  Excluded: 

Hard  or  rock  road  tax  is  not  subject  to  reduction  under  amended  Eevenue  law. 

People  vs.  Cairo  V.  &  C.  E.  Co.,  247—360. 
The  park  and  library  tax  should  be  excluded  before  reducing  the  city  tax 
whether  the  city  has  a  population  of  more  or  less  than  150,000,  and  in 
either  case  the  minimum  rate  below  which  the  county  clerk  cannot  reduce 
the  city  tax  does  not  include  the  rate  of  the  tax  for  park  and  library  pur- 
poses.    People  vs.  Cairo  V.  &  C.  E.  Co.,  248 — 554. 

Before  reducing  tax  for  city  purposes  the  rates  of  levy  to  pay  principal  and 
interest  on  bonded  indebtedness  and  for  library  maintenance  and  library 
building  purposes  should  be  excluded.  People  vs.  Chicago  &  E.  111.  E.  Co., 
248—596. 

Tax  to  pay  bonded  indebtedness  must  be  included  in  making  up  aggregate  of 
rates  for  scaling.    People  vs.  E.  Co.,  254 — 472;  People  vs.  E.  Co.,  256 — 388. 

The  "road  and  bridge  taxes"  which  are  excluded  from  reduction  does  not  in- 
clude an  item  of  county  tax  based  upon  an  appropriation  for  roads  and 
bridges  or  an  item  of  city  tax  based  upon  an  appropriation  for  streets, 
alleys  and  sidewalks.     Peoi>le  vs.  Illinois  Cent.  E.  Co.,  256 — 332. 

A  tax  to  pay  any  judgment  against  a  county  is  not  subject  to  reduction  and  it 
is  not  necessary  there  be  both  a  judgment  and  a  mandate  for  its  payment, 
and  the  nature  of  the  indebtedness  or  liability  is  immaterial.  People  vs. 
Cairo,  V.  &  C.  E.  Co.,  261—162;  same  vs.  Illinois  Cent.  E.  Co.,  260—603. 

Where  the  county  clerk  restored  the  county  rate  to  40  cents,  having  scaled  it 
below  that,  it  is  proper  to  add  a  rate  to  pay  bonds  and  interest  in  addi- 
tion to  the  rate  of  40  cents.     People  vs.  E.  Co.,  270' — 477. 

Though  the  tax  for  mothers'  pension  fund  cannot  be  reduced  in  the  scaling 
process,  it  must  be  considered  when  taxes  for  other  county  purposes  are 
being  scaled  to  make  the  rate  of  40  cents,  and  it  is  improper  to  add  the 
rate  per  cent  of  mothers'  pension  fund  to  the  rate  of  40  cents.  People  vs. 
E.  Co.,  270—477;  People  vs.  Sandberg,  282—2-17. 

Firemi'ii's  Pension  Fund  Act  for  Juno  29,  1915,  and  tlic  Police  Pension  I\ind 
Act  for  the  same  year,  for  the  city  of  Chicngo,  provide  for  a  new  and  ad- 
ditional tax  not  within  the  terms  of  the  Tax  Eeduction  Act.  People  vs. 
Day,  277--543. 

The  taxes  for  parents'  pension  is  not  subject  to  reduction.  People  vs.  Klee, 
282—440. 


2GS 

A  tuberculosis  sanitarium  tax  authorized  under  act  of  1915  is  not  siibject  to 
reduction.     People  vs.  Wabash  R.  Co.,  28G— 15. 

4.  Uniformity  in  Scaling: 

When  it  becomes  necessary,  under  the  provisions  of  the  act,  to  reduce  the  rate 
of  tax  levy  in  ony  portion  of  a  taxing  district,  the  act  require  the  same 
per  cent  of  reduction  in  the  rate  of  such  tax  levy  in  every  other  part  of 
such  taxing  district,  in  order  that  a  uniform  rate  shall  apply  throughout 
each  district.  Town  of  Cicero  vs.  Haas,  244 — 551;  People  vs.  R.  Co., 
248—87;  People  vs.  R.  Co.,  248—596,  597. 

Where  part  of  a  township  in  which  tax  rates  are  highest  is  within  limits  of 
school  district  and  city,  and  the  district  and  city  overlap,  but  neither  are 
entirely  with  the  other,  town  tax  must  be  scaled  throughout  township. 
People  vs.  Chicago  &  A.  R.  Co.,  247—458. 

5.  Distribution  of  Reduction: 

The  county  clerk  in  scaling  taxes  to  reduce  the  total  levy  of  the  county  so  as 
to  bring  it  within  the  maximum  of  75  cents,  has  not  authority  to  take  the 
whole  of  the  excess  from  any  one  item,  even  though  the  item  is  levied  as 
an  amount  appropriated  for  loss  occasioned  by  operation  of  the  tax  ex- 
tension' law.     People  vs.  R.  Co.,  266 — 150, 

6.  City  Levy: 

The  act  of  June  29,  1915  (Laws  1915,  p.  291),  concerning  park  taxes,  is  not  iii 
conflict  with,  Juhl  Law  as  amended  June  10,  1915,  and  the  latter  act  alone 
governs  as  to  the  limitations  of  park  taxes  in  excess  of  city  taxes  in  cities 
over  50,000  and  less  than  150,0-00  population.  People  vs.  Wabash  R.  Co., 
276—92. 

TAXATION  OF  BRIDGES  ACROSS  NAVIGABLE  WATERS  ON 
THE  BORDERS  OF  THE  STATE. 

AN  ACT  to  provide  for  the  assessment  and  taxation  of  bridges  across  navig- 
able waters  on  the  borders  of  this  State.     [Approved  and  in  force  May  1, 

1873] 

Bridges  on  border  of  state — How  assessed.]  Section  1.  Be  it 
enacted  by  the  People  of  the  State  of  Illinois,  represented  in  the 
General  Assembly,  That  all  bridge  structures  across  any  navigable 
streams  forming  the  boundary  line  between  the  State  of  Illinois  and 
any  other  state,  shall  be  assessed  by  the  township  or  other  assessor 
in  the  county  or  township  where  the  same  is  located,  as  real  estate ; 
and  all  provisions  of  law  relating  to  the  assessment  and  taxation  of 
real  estate,  shall  apply  to  the  assessment  and  taxation  of  such 
bridges.  Such  assessor  shall  give  in  his  description  the  quarter 
section,  section,  township  and  range  in  which  such  bridge  is  located 
or  terminates  in  this  state,  together  with  the  metes  and  bounds  of 
the  ground  occupied  by  such  bridge,  and  the  approaches  thereto 
from  the  end  on  the  Illinois  shore  to  the  center  of  the  main  channel 
of  the  stream  crossed  by  the  same.  For  the  purpose  of  obtaining 
such  description  the  assessor  may  employ  a  competent  surveyor, 
and  the  expense  of  making  such  survey  and  description  shall  be 


269 

charged  as  a  tax  against  such  property  by  the  county  clerk,  on  the 

certificate  of  the  surveyor :  Provided,  that  one  survey  of  any  bridge 

and  approaches,  made  under  this  act,  shall  be  deemed  sufficient  for 

the  purpose  of  subsequent  assessment  of  such  bridge  or  approaches. 

Does  not  refor  to  capital  stock  of  bridge  comi^anies,  or  exempt  their  stock  from 
taxation.  The  purpose  of  the  act  was  to  be  able  to  sell  the  bridge  for  de- 
linquent taxes.     Quincy  Bridge  Co.  vs.  Adams  Co.,  88 — 615. 

Where  a  railroad  company  bought  a  bridge  of  a  bridge  company,  and  filed  its 
statement  including  that  a^  "railroad  track,"  and  such  was  assessed  by 
the  State  Board  of  Equalization,  it  was  not  proper  for  the  local  "assessor 
to  tax  the  bridge,  as  the  statute  of  1873  (Hurd's  1899,  par.  354,  p.  1457) 
applies  only  to  bridges  not  classed  as  railroad  track.  It  is  not  necessary 
for  Board  of  Equalization  to  tax  all  of  bridge;  only  that  part  considered 
"railroad  track."     People  vs.  Ey  Co.,  206—252. 

A  bridge  owned  by  a  railroad  company  must  be  taxed  as  railroad  property,  and 
by  the  State  Board  of  Equalization  only,  but  a  bridge  leased  by  a  railroad 
company  may  be  taxed  under  this  Act,  where  the  lease  is  not  in  per- 
petuity, and  notwithstanding  it  is  strictly  a  railroad  bridge.  Chicago,  etc., 
E.  Co.,  vs.  P.,  153 — 409  (1894). 

An  assessor  in  this  State,  in  assessing  a  bridge  over  a  navigable  river  forming 
a  boundary  of  the  State,  will  have  no  right  to  assess  any  part  of  such 
bridge  that  is  located  beyond  the  boundary  line  of  this  State.  It  is  duty 
of  assessor  to  state  length  of  bridge  and  approaches  assessed.  Keokuk- 
Hamilton  Bridge  Co.  vs.  P.,  145—596  (1893). 

Whether  bridge  property  was  assessed  more  or  less  than  it  should  have  been, 
and  more  or  less  than  other  like  property  in  the  county,  are,  in  the  absence 
of  fraud,  questions  which  a  court  cannot  consider  upon  an  application  by 
the  People  for  a  judgment  for  taxes.  Keokuk,  etc.,  Bridge  Co.  vs.  P., 
145—596  (1893). 

As.sessment  of  bridges  and  approaches  in  one  amount  is  proper.  Keokuk 
Bridge  Co.  vs.  P.,  176—267. 

All  that  part  of  the  St.  Louis  bridge,  which  lies  east  of  the  middle  thread  of 
the  Mississippi  Eiver,  as  it  now  is,  is  within  the  State  of  Illinois,  and 
being  so,  is  subject  to  taxation  by  the  State,  St.  Clair  County,  and  the 
City  of  East  St.  Louis.     St.  Louis  Bridge  Co.  vs.  P.,  125—226. 

All  that  part  of  the  St.  Louis  bridge,  w^ith  its  approaches,  that  lies  east  of  the 
middle  line  of  the  main  channel  of  the  Mississippi  Eiver,  is  within  the 
jurisdiction  of  the  State  of  Illinois  for  the  purposes  of  State  and  local 
taxation.     Butternuth  vs.  St.  Louis  Bridge  Co.,  123 — 535. 

Sale  of  bridge,  etc.,  for  tax.]  Section  2.  In  dot'ault  oL'  Jhc  pay- 
ment of  any  sucli  tax  assessed  against  any  such  bi'idge  company,  as 
aforesaid,  such  bridge  structure,  and  api)roaches  thereto,  so  far  as 
the  same  are  loccated  within  this  state,  together  with  Ihe  land  on 
which  the  same  is  located,  as  described  l)y  the  assessor,  and  the 
rranchiso  belonging  thereto,  shall  be  sold  for  such  tax  at  the  same 
time  a)id  in  the  same  manner  as  olher  real  estate  shall  be  sold  in 
such  county  for  delinquent  tax;  and  any  county,  city,  town,  school 
district,  or  other  municipal  corporation,  interested  in  Ihe  coHcction 


270 

of  the  tax  levied  upon  such  bridge,  may  become  the  purchaser 
at  such  sale,  or  at  any  sale  of  such  property  under  judgment  re- 
covered upon,  or  to  enforce  the  collection  of  such  tax;  and  if  the 
property  so  sold  is  not  redeemed,  may  acquire,  hold,  sell  and  dis- 
pose of  the  title  thereto.  [As  amended  by  act  approved  May  3, 
1877.    In  force  July  1,  1877.    L.  1877,  p.  171. 

Repeal.]  Sections.  All  acts  and  parts  of  acts  inconsistent  with 
this  act  are  hereby  repealed. 

Emergency.]  Section  4.  Whereas,  by  existing  law  such  bridge 
structures  cannot  be  sold  for  delinquent  taxes,  so  as  to  convey  a 
good  title  thereto,  wherefore  an  emergency  exists  why  this  act 
should  take  effect  immediately:  therefore  this  act  shall  take  effect 
and  be  in  force  from  and  after  its  passage. 

ACT  REGARDING  THE  COLLECTION  OF  TAXES  AND 
SPECIAL  ASSESSMENTS. 

AN  ACT  in  relation  to  the  collection  of  taxes  and  special  assessments.  [Ap- 
proved and  in  force  May  2,  1873.] 

Whereas  certain  requirements  of  the  general  revenue  law  of 
this  state,  relating  to  the  mode  of  advertising  the  list  of  delinquent 
taxes  and  special  ass.essments,  to  making  application  for  judgment 
thereon,  and  the  manner  of  making  the  tax  sale,  are  impracticable ; 
and  whereas,  it  is  desirable  to  remove  existing  defects  as  to  the 
manner  of  collecting  the  taxes  and  special  assessments :  therefore. 

When  description  in  special  assessment  different  from  tax 
books.]  Section  1.  Be  it  enacted  by  the  People  of  the  State  of  Illi- 
nois, represented  in  the  General  Assembly:  When  a  return  to  the 
county  collector  has  been  made  or  shall  hereafter  be  made  of  any 
real  estate  delinquent  for  any  special  assessment,  or  annual  instal- 
ment thereof,  levied  by  any  incorporated  city,  town  or  village,  or  by 
any  corporate  authorities,  commissioners  or  persons,  pursuant  to 
law,  which  assessment  or  instalment  thereof  is  required  by  law  to 
be  included  in  the  advertisement  and  notice  of  application  for  judg- 
ment for  state  and  county  taxes,  and  the  description  or  subdivision 
of  any  real  estate  described  in  such  return  is  different  from  the 
description  or  subdivision  thereof  as  described  in  the  town  or  dis- 
trict collector's  book  returned  to  such  county  collector,  it  shall  and 
may  be  lawful  for  the  county  collector  to  advertise  all  the  real  estate 
delinquent  for  any  such  assessment  described  in  such  return,  ac- 
cording to  the  description  thereof,  as  contained  in  such  return ;  but 
such  advertisement  shall  be  made  at  the  same  time,  and  shall  form 
part  of  his  advertisement  of  real  estate  delinquent  for  state  and 
countv  taxes.     [See  Sections  178-188. 


271 

How  described.]  Section  2.  The  said  real  estate,  so  advertised, 
may  be  described  in  the  county  collector's  delinquent  return,  accord- 
ing to  the  description  thereof,  as  contained  in  such  return  and  ad- 
vertisement ;  and  like  proceedings  shall  be  had  to  the  application  for 
judgment,  and  the  judgment  thereon,  the  sale  and  issuance  of  the 
certificate  of  the  sale  thereof,  redemption  from  such  sales  and  issu- 
ance of  deeds  thereon,  as  may  be  required  by  law  to  be  had  in  regard 
to  lands  delinquent  for  state  and  county  taxes. 

City,  etc.,  may  .buy  in  at  sale.]  Section  3.  Any  incorporated 
city,  town  or  village,  or  corporate  authorities,  commissioners,  or  per- 
sons interested  in  any  such  special  assessment  or  instalment  thereof, 
may  become  purchaser  at  any  sale,  and  may  designate  and  appoint 
some  officer  or  person  to  attend  and  bid  at  such  sale  on  its  behalf. 

Emergency.]  Section  4.  AYliereas  many  special  assessments  are 
now  in  process  of  collection,  whereby  an  emergency  exists  why  this 
act  shall  take  effect  immediately:  therefore,  this  act  shall  take  effect 
and  be  in  force  from  and  after  its  passage. 

APPORTIONMENT  OF  SPECIAL  ASSESSMENTS. 

AN  ACT  concerning  the  appoitionmcnt  of  special  assessments  payable  in  in- 
stalments. [Approved  April  13,  1S75.  In  force  July  1,  1875.  L.  1875,  p. 
36.] 

Apportionment  of  special  assessments  payable  in  instalments.] 
Section  1.  Be  it  enacted  by  the  People  of  the  State  of  Illinois,  repre- 
sented in  the  General  Assembly,  That  in  all  cases  where  any  special 
assessment,  payable  in  installments,  has  been,  or  hereafter  shall  be 
made  by  any  corporate  authority,  for  supplying  water,  or  other  cor- 
porate purpose,  and  the  owner  or  owners  of  any  lot,  block  or  parcel 
of  land  so  assessed,  or  some  of  them,  shall  desire  to  subdivide  the 
same,  and  to  apportion  such  assessment  and  the  several  instalments 
thereof  in  such  manner  that  each  parcel  of  such  proposed  subdivision 
.shall  bear  its  just  and  equitable  proportion  thereof,  the  same  may 
be  done  in  the  manner  following,  1o  wit:  The  owner  or  owners  of 
such  lot,  block  or  parcel  of  land  sliall  present  to  such  corporate 
authority  a  petition,  setting  forth: 

1.  The  descriptive  character  of  the  asscssmenl  and  Ihc  dale  ol; 
the  confirmation  of  the  same. 

2.  Tho  iiaiiics  ftf  the  owners. 

3.  A  description  of  the  land  proposed  to  be  subdivided,  together 
with  the  aiiu)unt  of  each  instalment  thereon,  and  the  year  or  years 
foi-  which  the  same  are  due. 

4.  A  plat  showing  the  proposed  subdivision. 


272 


/ 


5.  The  proposed  apportionment  of  tlie  aniouist  of  eacji  instal- 
ment on  each  lot  or  parcel  according  to  such  proposed  subdivision. 
Such  petition  shall  be  acknowledged  in  the  manner  provided  for  the 
acknowledgment  of  deeds,  and  if  such  corporate  authority  shall  be 
satisfied  therewith,  they  shall  cause  to  be  indorsed  upon  or  attached 
to  such  petition  their  approval  by  their  clerk  or  secretary,  under 
their  corporate  seal,  and  the  same,  so  approved,  shaJl  be  filed  and 
recorded  in  the  office  of  the  county  clerk  in  which  such  land  shall  be 
situate,  and  such  apportioned  assessment  shall  stand  in  place  of  the 
original  assessment,  and  the  same  and  the  several  instalments  thereof 
shall  be  deemed  duly  apportioned,  and  the  several  amounts  so  appor- 
tioned shall  be  liens  upon  the  several  parcels  charged,  respectively ; 
and  for  the  purpose  of  collecting  the  same  all  proceedings  shall  be 
had  and  taken  as  if  said  assessment  and  instalments  had  been  made 
and  apportioned  in  the  first  instance  acording  to  such  apportioned 
description  and  amounts,  and  the  respective  owners  shall  be  held  to 
have  waived  every  and  all  objections  to  such  assessment  and  the 
apportionment  aforesaid:  Provided,  this  act  shall  not  apply  to  any 
lot,  block  or  parcel  of  land  on  which  there  shall  remain  due  and 
unpaid  any  instalment.  In  case  the  owners  are  unable  to  agree  as 
to  such  apportionment,  or  any  of  them  are  under  legal  disability, 
one  or  more  of  them  may  file  a  petition  with  the  circuit  court  of  the 
county  in  which  such  land  so  assessed  is  situate,  substantially  in 
form  as  hereinbefore  provided ;  and  in  such  case  such  corporate 
authority,  together  with  all  owners  or  persons  interested,  not  joined 
as  petitioners  and  unknoAvn  owners,  if  any,  shall  be  made  parties 
defendant,  and  all  proceedings  in  relation  thereto  shall  be  had  as  in 
cases  in  chancery.  The  court  may  hear  and  determine  the  case 
according  to  the  right  of  the  matter.  A  copy  of  the  record  of  the 
proceedings  of  the  court  in  the  premises  in  case  of  an  apportionment, 
duly  certified,  shall  be  filed  and  recorded  in  the  office  of  such  county 
clerk,  and  the  same  shall  thereupon,  as  to  the  land  therein  embraced, 
the  owners  thereof,  the  apportionment  aforesaid,  and  the  collection 
of  the  several  amounts  apportioned,  have  the  same  force  and  effect 
as  is  hereinbefore  provided  in  cases  where  such  corporate  authorities 
shall  approve  of  a  petition  and  file  and  record  the  same. 

ACT  TO  RESTORE  UNIFORMITY  OF  TAXATION. 

AN  ACT  to  restore  uniformity  in  the  taxation  of  real  and  personal  property, 
for  all  purposes,  in  the  several  counties  and  cities  of  this  State.  [Ap- 
proved January  4,  1872.     In  force  July  1,  1872.] 

Uniformity  restored.]  Section  1.  Be  it  enacted  by  the  People 
of  the  State  of  Illinois,  represented  in  the  General  Assembly,  That 


273 

the  real  and  personal  property  -within  all  incorporated  towns  and 
cities  in  ever}^  county  in  this  state  shall  be  taxable  for  all  purposes, 
any  local  or  special  law  in  regard  to  exemption  of  any  particular 
tOAvn  or  city  to  the  contrary  notwithstanding ;  and  all  provisions  of 
law  in  conflict  with  this  act  are  hereby  repealed ;  but  nothing  herein 
shall  be  construed  as  authorizing  the  taxation  of  property  allowed 
to  be  exempt  by  any  general  law  now  in  force  or  that  may  hereafter 
be  passed.  And  all  laws  requiring  any  city  to  support  and  provide 
for  its  paupers,  to  assume  liabilities,  or  perform  duties  required  of 
counties  by  the  general  laws  of  this  State,  are  hereby  repealed ;  and 
the  general  laws  of  this  State  upon  such  subjects,  in  relation  to  coun- 
ties and  cities,  shall  be  applicable  to  all  counties  and  cities  in  the 
State. 

The  ropealiug  part  of  this  statute,  i.  e.,  Act  of  January  4,  1872,  applies  to  in- 
corporated towns  as  well  as  to  cities.  Bruner  vs.  Madison  County, 
111 — 15;  citing  Burke  vs.  Monroe  Co.,  77—611. 

INHERITANCE  TAX  ACT  OF  1909. 

[Introductory: 

Constitutionality  of  act  upheld.  The  law  provides  for  six  classes,  on  each  of 
which  the  tax  is  uniform,  and  this  is  sufficient.  Kochersperger  vs.  Drake, 
167—122. 

Inheritance  tax  is  not  "in  pari  materia"  with  the  revenue  tax.  One  taxes  the 
right  of  succession  to  property;  the  other  the  property  itself.  People  vs. 
Griffith,  245—530. 

The  State  is  interested  as  a  beneficiary  in  every  transfer  of  property  by  death, 
the  State  acquires  title  to  its  portion  of  the  estate  immediately  upon 
death  of  the  owner,  and  such  portion  becomes  severed  from  the  remainder 
by  operation  of  law  and  cannot  pass  either  by  descent  or  devise.  National 
Safe  Deposit  Co.  vs.  Stead,  250—584;  Northern  Trust  Co.  vs.  Buck  &  Eay- 
ncr,  263—222. 

The  Inheritance  Tax  law  imposes  a  special  tax,  and  in  case  of  doubt  the  lan- 
guage must  be  construed  strictly  against  the  government  and  in  favor  of 
the  taxpayer.    In  re  Estate  of  Ullmann,  263 — 528,  530. 

The  Inheritance  Tax  act  of  1909  is  a  complete  revision  of  the  statute  of  1895, 
is  broader  in  its  terms  than  the  previous  act  and  was  designed  to  reach 
certain  voluntary  transfers  of  property  which  could  not  be  taxed  under 
the  prior  statute.     People  vs.  Carpenter,  264 — 400,  403. 

AN  ACT  to  tax  gifts,  legacies,  inheritances,  transfers,  appointments  and  in- 
terests in  certain  cases,  and  to  provide  for  the  collection  of  the  same,  and 
repealing  certain  Acts  therein  named.  [Approved  Juno  14,  1909.  In  force 
July  1,  1909.     Laws  1909,  p.  311.] 

What  property  is  subject  to  this  act — Rates  of  taxation  pre- 
scribed exemptions.]  Section  1.  A  tax  shall  l)e  and  is  hereby  im- 
posed iii»oii  the  transfer  of  any  property,  real,  personal  or  mixed,  or 
of  any  interest  therein  or  income  therefrom,  in  trust  or  otherwise, 


274  I 

I 
to  persons,  institutions  or  corporations/  not  hereinafter  exeni4)ted, 
in  the  following  cases: 

1.  When  the  transfer  is  by  will  or  by  the  intestate  laws^  of  this 
State/  from  any  person  dying,  seized  or  possessed  of  the  property 
while  a  resident  of  the  State.* 

2.  AVhen  the  transfer  is  by  will  or  intestate  laws  of  property 
within  the  State  and  the  decedent  was  a  non-resident  of  the  State  at 
the  time  of  his  death.^ 

3.  When  the  transfer  is  of  property  made  by  a  resident,  or  hy  a 
non-resident  when  such  non-resident's  property  is  within  this  State, 
by  deed,  grant,  bargain,  sale  or  gift,  made  in  contemplation  of  the 
death  of  the  grantor,  vendor  or  donor,  or  intended  to  take  effect  in 
possession  or  enjoyment  at  or  after  such  death. "^  When  any  such 
person,  institution  or  corporation  becomes  beneficially  entitled^  in 
possession  or  expectancy  to  any  property  or  the  income  therefrom, 
by  any  such  transfer,  whether  made  before  or  after  the  passage  of 
this  act.^ 

4.  Whenever  any  person,  institution  or  corporation  shall  exer- 
cise a  power  of  appointment  derived  from  any  disposition  of  property 
made  either  before  or  after  the  passage  of  this  Act,  such  appoint- 
ment, when  made,  shall  be  deemed  a  taxable  transfer  under  the  pro- 
visions of  this  Act,  in  the  same  manner  as  though  the  property  to 
which  such  appointment  relates  belonged  absolutely  to  the  donee  of 
such  power  {^,nd  had  been  bequeathed  or  devised  by  such  donee  by 
will;  and  whenever  any  person  or  corporation  possessing  such  a 
power  of  appointment  so  derived  shall  omit  or  fail  to  exercise  the 
same  within  the  time  provided  therefor,  in  whole  or  in  part,  a 
transfer  taxable  under  the  provisions  of  this  Act  shall  be  deemed 
to  take  place  to  the  extent  of  such  omission  or  failure,  in  the  same 
manner  as  though  the  persons  or  corporations  thereby  becoming 
entitled  to  the  possession  or  enjoyment  of  the  property  to  which  such 
power  related  had  succeeded  thereto  by  a  will  of  the  donee  of  the 
power  failing  to  exercise  such  power,  taking  effect  at  the  time  of 
such  omission  or  failure. 

5.  Whenever  property,  real  or  personal,  is  held  in  the  joint 
names  of  two  or  more  persons,  or  is  deposited  in  banks  or  other  in- 
stitutions or  depositories  in  the  joint  names  of  two  or  more  persons 
and  payable  to  either  or  the  survivor,  upon  the  death  of  one  of  such 
persons  the  right  of  the  surviving  joint  tenant  or  joint  tenants,  per- 
son or  persons,  to  the  immediate  ownership  or  possession  and  enjoy- 
ment of  such  property  shall  be  deemed  a  transfer  taxable  under  the 
provisions  of  this  Act  in  the  same  manner  as  though  the  whole 
property  to  which  such  transfer  relates  was  owned  by  said  parties 


275 

as  tenants  in  common  and  had  been  bequeathed  to  the  surviving 
joint  tenant  or  joint  tenants,  person  or  persons,  by  such  deceased 
joint  tenant  or  joint  depositor  by  will. 

"When  the  beneficial  interests  to  any  property  or  income  there- 
from shall  pass  to  or  for  the  use  of  any  father,  mother,  lineal  ancestor 
of  decedent,  husband,  wife,  child,  brother  or  sister,  wife  or  widow 
of  the  son  or  the  husband  of  the  daughter,  or  any  cnild  or  children 
legally  adopted,  or  to  any  person  to  whom  the  deceased,  for  not  less 
than  ten  years  prior  to  death,  stood  in  the  acknowledged  relation 
of  a  parent :  Provided,  however,  such  relationship  began  at  or  before 
said  person's  fifteenth  birthday  and  was  continuous  for  said  ten 
years  thereafter:  And,  provided,  also,  that  one  of  the  parents  of 
such  person  so  standing  in  such  relation  shall  be  deceased  when  such 
relationship  commenced,  or  to  any  lineal  descendant  of  such 
decendent  (decedent)  born  in  lawful  werllock''.  In  every  such  case 
the  rate  of  tax^°  shall  be : 

One  per  cent  on  any  amount  up  to  and  including  the  sum  of 
fifty  thousand  dollars  in  excess  of  the  exemption; 

Two  per  cent  on  the  next  one  hundred  thousand  dollars  or  any 
part  thereof: 

Three  per  cent  on  the  next  one  hundred  thousand  dollars  or  any 
part  thereof: 

Five  per  cent  on  the  next  two  hundred  and  fifty  thousand  dol- 
lars or  any  part  thereof : 

Seven  per  cent  on  the  amount  representing  the  balance  of  each 
individual  transfer:  Provided,  that  any  gift,  legacy,  inheritance, 
transfer,  appointment  or  interest  passing  to  a  father,  mother,  lineal 
ancestor  of  decedent,  husl)and,  wife,  child,  wife  or  widow  of  the  son 
or  the  husband  of  the  daugliter  or  any  child  or  children  legally 
adopted  or  to  any  person  to  whom  the  deceased,  for  not  less  than 
ten  years  prior  to  death,  stood  in  the  acknowledged  relation  of  a 
parent  a,s  above  j)rovide(l  which  may  ])e  valued  at  a  less  sum  than 
twenty  thousand  dollais  shall  not  l)e  subject  to  any  such  duly  or 
taxes  and  Ihc;  lax  is  1o  l)e  levied  in  such  cases  only  upon  the  excess 
of  twenty  tliousand  dollars  received  by  each  person:  And,  provided, 
further,  that  any  gift,  legacy,  inheritance,  transfer,  appointment  or 
interest  passing  to  a  brother,  sister,  which  may  he  valued  at  a  less 
sum  than  leu  thousaiul  doUais  sludl  not  be  subject  to  any  such  duty 
or  taxes  and  the  tax  is  to  !>(>  levied  in  such  casis  only  upon  the 
excess  of  ten  thousand  dollars  received  by  each  person. 

Wlien  the  l)eu(!fieial  iutorcsts  to  any  property  or  income  there- 
from shall  pass  to  or  for  the  use  of  any  uncle,  aunt,  niece,  nephew  or 


276 

any  lineal  descendant  of  such  uncle,  aunt,  niece  or  nephew.    In  every 
case  the  rate  of  tax  shall  be : 

Three  per  cent  on  any  amount  up  to  and  including  the  sum  ot 
twenty  thousand  dollars,  in  excess  of  the  exemption. 

Four  per  cent  on  the  next  fifty  thousand  dollars  or  any  part 
thereof : 

Six  per  cent  on  the  next  one  hundred  thousand  dollars  or  any 
part  thereof : 

Eight  per  cent  on  the  amount  representing  the  balance  of  each 
individual  transfer:  Provided,  that  any  gift,  legacy,  inheritance, 
transfer,  appointment  or  interest  passing  to  an  uncle,  aunt,  niece, 
nephew  or  any  lineal  descendant  of  such  uncle,  aunt,  niece  or  nephew 
which  may  be  valued  at  a  less  sum  than  five  hundred  dollars  shall 
not  be  subject  to  any  such  duty  or  taxes  and  the  tax  is  to  be  levied 
in  such  case  only  upon  the  excess  of  five  hundred  dollars  received  by 
such  uncle,  aunt,  niece,  nephew  or  any  lineal  descendant  of  such 
uncle,  aunt,  niece,  or  nephew. 

In  all  other  cases  the  rate  of  tax  shall  be  as  follows : 

Five  per  cent  on  any  amount  up  to  and  including  the  sum  or 
twenty  thousand  dollars  in  excess  of  the  exemption : 

Six  per  cent  on  the  next  thirty  thousand  dollars  or  any  part 
thereof : 

Eight  per  cent  on  the  next  fifty  thousand  dollars  or  any  part 
thereof : 

Ten  per  cent  on  the  next  fifty  thousand  dollars  or  any  part 
thereof : 

Twelve  per  cent  on  the  next  one  hundred  thousand  dollars  or 
any  part  thereof : 

Fifteen  per  cent  on  the  amount  representing  the  balance  of  each 
individual  transfer:  Provided,  that  any  gift,  legacy,  inheritance, 
transfer,  appointment  or  interest  passing  to  such  persons  which  may 
be  valued  at  a  less  sum  than  one  hundred  dollars  shall  not  be  subject 
to  any  such  duty  or  taxes  and  the  tax  is  to  be  levied  in  such  cases 
only  upon  the  excess  of  one  hundred  dollars  received  by  each  person. 

The  tax  imposed  hereby  shall  be  upon  the  clear  market  value  of 
such  property,"  at  the  rates  hereinabove  prescribed.     [Amended  by 

act  approved  June  28,  1919.    In  force  Jnly  1,  1919.] 

1.  Corporations: 

The  word  "coTporation ''  is  broad  enough,  to  include  municipal  corporations  of 
every  character  and  applies  to  every  corporation  not  afterwards  exempted 
in  the  statute,  it  includes  property  of  an  interstate  transferred  to  a  coun- 
ty by  the  State  of  Escheat.     People  vs.  Richardson,  269 — 275. 

2.  Will  or  Intestate  Laws: 


277 

Dower  is  subject  to  inheritance  tax,  where  the  widow  renounced  the  provisions 
of  the  will  in  her  behalf,  in  lieu  of  dower.     Billings  vs.  P.,  189 — i75. 

"Intestate  laws,"  as  used  in  section  above,  mean  those  laws  which  govern  the 
devolution  of  estates  of  persons  dying  intestate,  and  include  all  applicable 
rules  of  the  common  law  in  force  in  this  State.     Billings  vs.  P.,  189 — -477. 

The  Statute  of  Escheat  is  part  of  intestate  laws  of  the  State  and  Inheritance 
Tax  law  applies  to  property  escheated  to  county.  People  vs.  Eichardson, 
269—275. 

The  amount  due  widow  under  antenuptial  contract  payable  to  her  as  a  sub- 
stitute for  and  in  lieu  of  dower  and  other  interest  as  widow,  payable  upon 
condition  she  survive  the  husband  cannot  be  deducted  from  value  of  estate 
in  determining  inheritance  tax.     People  vs.  Estate  of  Field,  2-48 — 147. 

Bequests  made  by  will  of  $5,000  to  trustees  named  therein,  on  condition  that 
they  will  not  charge  or  accept  any  further  sum  for  their  services  as  execu- 
tors or  trustees  arc  taxable  as  passing  by  virtue  of  the  will.  People  vs. 
Bauder,  271—446. 

The  widow's  award  and"  dower  are  subject  to  inheritance  tax.  People  vs.  For- 
syth, 27.!— 141. 

3.  Of  This  State: 

The  inheritance  tax  does  not  apply  to  laud  in  a  foreign  State,  whether  passed 
by  will  or  not.  Construing  "shall  pass  by  will  or  by  the  intestate  laws  of 
the  State."  Even  though  the  will  directs  a  conversion  of  such  lands  into 
money,  it  does  not  apply,  as  the  doctrine  of  equitable  conversion  is  not  en-  , 
forced  in  a  court  of  law.  Connell  vs.  Crosby,  210—380;  P.  vs.  Kellogg, 
268—489. 

Inheritance  tax  may  be  assessed  against  succession  to  personal  property  owned 
by  a  resident  of  Illinois  but  situated  in  a  foreign  State.  People  vs.  Union 
Trust  Co.,  255 — 168;. same  vs.  same,  280 — 3  70. 

4.  Resident  of  the  State; 

Domicile  is  the  place  of  residence,  and  that  is  not  changed  by  merely  moving 
to  another  place  unless  such  moving  is  accompanied  by  intention  to  change 
permanently.  Where  one  who  had  intended  at  some  time  in  the  future  to 
change  his  domicile,  fell  sick,  and  was  thereupon  taken  away  by  his 
daughter,  it  cannot  be  said  that  this  was  such  change  of  domicile  contem- 
plated by  the  Act.     People  vs.  Est.  of  Moir,  207—180. 

5.  Non-resident  of  the  State  at  the  time  of  death: 

The  stocks  and  bonds  of  domestic  corporations  found  in  a  safety  ilei)osit  box 
in  this  State,  the  deceased  being  a  non-resident,  were  taxable,  but  not  the 
stocks  and  bonds  of  foreign  corporations,  found  in  the  same  box.  People 
vs.  Griffith,  245—5.32. 

Shares  of  stock  of  a  foreign  corporation  owned  by  a  non-resident  are  not  sub- 
ject to  tax  in  Illinois,  when  transferred  by  will  of  the  non-resident,  al- 
though such  corporations  do  business  and  have  tangible  property  in 
Illinois.  People  v.s.  Cuyler,  276—72;  .same  vs.  Dennett,  270— 4:i;  .same  vs. 
Blair,  276—62:!. 

6.  Made  in  contemplation  of  death: 

Whore  a  deed  cr)nveyed  land  absolutely  on  its  face,  but  really  with  the  under- 
standing that  the  grantor  withheld  the  jirofits  for  life,  the  proi)erty  is  sub- 
ject to  the  inheritance  tax.     People  vs.  E.st.  of  Moir,  207 — ^180. 

An  gift  made  in  anticipation  of  death  i.s  taxable  under  the  inheritance  act, 
regtirdlesa  of  intent  to  defraud.     Kosenthal  vs.  People,  211—306. 


Any  gift  in  contemplation  of  death,  whether  causa  mortis  or    inter    vivos,    is 

taxable.    Estate  of  Merrifield  vs.  People,  212—400. 
Where  the  father  conveyed  property  in  trust  to  pay  the  net  income  thereof  to 
his  sons,  excepting  $200  per  mouth,  which  was  to  go  to  the  grantors  dur- 
ing their  lives.     The  proportion  of  the  property  to  support  the  $200  pro- 
vision, which  passed  to  the  wife  on  the  grantor's  death,  was  taxable  in 
her  hands;  the  proportion  of  the  corpus  in  the  sons  was    taxable    on    the 
same  basis.     "Whether  the  conveyance  was  in  anticipation  of  death  was  a 
question  of  fact  for  the  jury.    People  vs.  Kelley,  218—510'. 
That  part  of  the  inheritance  tax  law  which  taxes  gifts  made  in  contemplation 
of  death,  is  not  confined  to  gifts  causa  mortis,  but  applies  to  all  gifts,  the 
cause  for  making  which  is  possibility  of  impending  death.     The  tax  is  not 
one  on  property,  but  is  a  condition  to  the  right  of  succession.     In  re  Es- 
tate of  Benton,  234—366;  People  vs.  Danks,  289-542. 
The  inheritance  tax. on  the  inheritance  of  a  child  being  on  the  beneficial  inter- 
est, is  to  be  computed  after  deducting  the  value  of  the  widow  's  dower  in- 
terest.   People  vs.  Nelms,  241 — ^571. 
Gift  held  made  in  contemplation  of  death  where  donor  was  at  time  of  transfer 
past  88  years  of  age,  in  poor  health,  under  a  specialist's    care    and    con- 
stantly in  charge  of  an  attendant.     People  vs.  Danks,  289 — 542. 
Deeds  of  property  in  trust  for  grantor's  children  held  not    intended    to    take 
effect  after  death,  although  deeds  reserved  right    of    revocation.      People 
vs.  Northern  Trust  Co.,  289—275. 
Where  a  conveyance  is  made  by  grantor  to  his  son,  who  lived  with  his  father 
until  the  latter 's  death,  and  there  is  no  evidence    of    any    contract    for 
services  rendered  by  the  son  but  evidence  shows  the  conveyance  was  made 
in  contemplation  of  death  and  enjoyment  and  possession  were  postponed 
until  death  of  grantor,  the  transfer  is  subject  to  tax.     People  vs.  Porter, 
287—401. 
The  word  "in  contemplation  of  death"  mean  an  appreciation  of  death  arising 
from  some  existing  infirmity  or  impending  peril,  they  do    not    mean    the 
general  expectation  of  all  rational  mortals  that  they  will  die  sometimes. 
People  vs.  Carpenter,  264—400;  People  vs.  Danks,  289—542. 
The  third  clause  is  taken  from  the  transfer  tax  statute  of  New  York  and  when 
a  statute  is  adopted  from  another  State,  the  construction    given    by    the 
courts  of  that  State  is  adopted.    People  vs.  Carpenter,  264 — 400,  404. 
Under  a  trust  agreement  made  before  act  of  1909  took  effect  whereby  donor 's 
children  are  given  a  vested  interest  in  bonds  deposited,  in  equal  shares, 
subject  only  to  life  interest  in  income,  the  interests  of  children  arc  not 
subject  to  tax  under  clause  3,  though  donor  did  not  die    until    after    act 
took  effect,  where  agreement  was  not  made  in  contemplation  of  death,  but 
a  contingent  life  interest  of  person  whose  interest    begins    at    death    of 
donor  is  subject  to  tax.     People  vs.  Carpenter,  264 — 400. 
Shares  of  stock  in  which  the  decedent  had  a  life  estate,  only,  the  remainder 
being  vested  in  her  sons  by  valid  agreement  based  upon  a  valuable  con- 
sideration and  not  made  in  contemplation  of  death  are  not  subject  to  tax 
as  part  of  the  estate  of  the  deceased  life  tenant.     People  vs.  Orendorff, 
262—246. 
Where  a  father  transfers  his  property  to  a  person  not  related  to  him  in  any 
way,  as  consideration  for  a  contract  for  the  care  of  his  afflicted  daughter, 
and  the  property  is  taken  possession  of  by  the  transferee,  who  begins  and 


279 

completes   the  performance   of    her    contract    during    grantor's    lifetime, 
transfers  ana  gifts  are  not  subject  to  tax.  People  vs.  Burkhalter,  247 — 600. 

7.  Beneficially  interested: 

"Beneficially  entitled"  and  "beneficially  interested"  means  a  vested  interest 
for  own  use  or  benefit.  Because  the  tax  varies  vrith  the  degree  of  con- 
sanguinity, where  the  recipient  is  uncertain,  the  fixing  of  the  tax  is  post- 
poned. To  authorize  the  imposition  of  the  tax,  practical  and  actual  own- 
ership must  exist.     People  vs.  E.  Hall  McCormick,  208 — 437. 

Expectant  estates  are  subject  to  inheritance  tax,  but  assessment  of  tax  upon 
remote  and  contingent  interests  incapable  of  present  valuation  must  be 
postponed.     Billings  vs.  P.,  189 — 485. 

Only  a  beneficial  interest  is  taxable,  which  is  such  an  interest  as  a  devisee  or 
legatee  takes  solely  for  his  own  use  and  benefit  and  not  merely  as  the 
holder  of  the  title  for  the  use  of  another.    People  vs.  Schaefer,  266 — 334. 

Equitable  principles  may  be  invoked  to  determine  what  persons  have  received 
the  beneficial  interests  which  arc  taxable  and  legatee  of  testator's  entire 
personal  estate  is  not  liable  for  tax,  even  though  the  will  gives  him  un- 
conditional title,  where  gift  was  made  upon  understanding  that  legatee 
would  hold  legal  title  only  and  distribute  property  in  accordance  with 
memorandum  prepared  by  testator;  and  the  question  of  the  tax  is  not  af- 
fected by  the  fact  the  legatee  did  not  execute  any  declaration  of  trust 
until  long  after  testator's  death.    People  vs.  Schaefer,  266 — 334. 

8.  Before  Passage  of  Act. 

The  only  transfer  made  before  the  law  of  1909  went  into  effect,  liable  to  the 
tax,  were  wills  where  the  death  occurred  after  the  law  went  into  effect  and 
gifts  or  voluntary  transfer  made  in  contemplation  of  death,  where  the 
death  occurred  after  the  statute  became  operative.  People  vs.  Carpenter, 
264—400. 

9.  Exemptions: 

The  exemption  created  by  proviso  does  not  apply  to  step-children  and  is  not 
unconstitutional  as  creating  discrimination  against  step-children.  People 
vs.  Tatge,  267—634. 

10.  Rate  of  Taxation: 

Before  the  aineiHlin.'iit  of  1919  to  section  1  in  determining  whether  tax  shall 
be  assessed  at  the  rate  of  one  dollar  or  two  dollars  upon  the  hundred  of 
clear  market  value,  the  amount  of  the  property  received  by  the  person, 
after  deducting  the  $20,000  exemption  is  the  amount  which  should  be 
taken,  and  if  such  amount  is  less  than  $100,000  the  tax  rate  is  one  dollar 
on  each  $100  valuation.    In  re  Estate  of  Ullmann,  263—528. 

When  the  value  of  a  life  estate  left  to  a  person  not  of  kin  to  the  decedent  is 
between  $20,000  and  $50,000,  the  doneo  is  liable  to  a  tax  at  five  per  cent 
of  its  vmIiic.     I'l-nplr  VS.  Fret'se,  267— l<i4. 

11.  Market  Value  of  Property: 

The  market  value  of  property  of  decedent  at  the  time  of  his  death  is  the  basis 
for  fixing  inheritance  tax.     Hanberg  vs.  Morgan,  203 — 610. 

[Sec.  2  of  the  Inheritance  Tax  Act,  as  it  existed  prior  to  .luly  1,  190!),  iiro- 
vided  as  follows: 

"Whon  any  person  shall  b<'(|ueatli  or  devise  any  property  or  interest  therein 
or  incom"  therefrom  to  raoth(?r,  father,  husband,  wife,  brother  and  sister, 
the  widow  of  the  son  or  a  lineal  ilescendant  during  the  life  or  for  a  term 
of  years  or'  remainder  to  the  collateral  heir  of  the    decedent,   or    to    the 


2S0 

stranger  in  blood"  or  to  the  body  politic  or  corporate  at  their  decease,  or 
ou  the  expiration  of  such  term,  the  said  life  estate  or  estates  for  a  term 
of  years  shall  not  be  subject  to  any  tax  and  the  property  so  passing  shall 
be  appraised  inimediately  after  the  death'  at  what  was  the  fair  market 
value  thereof  at  the  time  of  the  death  of  the  decedent  in  the  manner 
hereinafter  provided,  and  after  deducting  therefrom  the  value  of  said  life 
estate,  or  term  of  years,'  the  tax  transcribed  by  this  act  on  the  remainder 
shall  be  immediately"  due  and  payable  to  the  treasurer  of  the  proper  coun- 
ty, and,  together  with  the  interests  thereon,  shall  be  and  remain  a  lien  on 
said  property  until  the  same  is  paid:  Provided,  that  the  person  or  per- 
sons or  body  politic  or  corporate  beneficially  interested  in  the  property 
chargeable  with  said  tax  elect  not  to  pay  the  same  until  they  shall  come 
in  the  actual  possession  or  enjoyment  of  such  property,  or,  in  that  case 
said  person  or  persons  or  body  politic  or  corporate  shall  give  a  bond  to 
the  People  of  the  State  of  Illinois  in  the  penalty  three  times  the  amount 
of  the  tax  arising  upon  such  estate  with  such  sureties  as  the  county  judge 
may  approve,  conditioned  for  the  payment  of  the  said  tax  and  interest 
thereon  at  such  time  or  period  as  they  or  their  representatives  may  come 
into  the  actual  possession  or  enjoyment  of  said  property;  which  bond  shall 
be  filed  in  the  office  of  the  county  clerk  of  the  proper  county;'  Provided 
further,  that  such  person  shall  make  a  full,  verified  return  of  said  property 
to  said  county  judge,  and  file  the  same  in  his  office  within  one  year  from  the 
death  of  the  decedent,  and  within  that  period  enter  into  such  securities 
and  renew  the  same  for  five  years. ' ' 
The  cases  containing  the  several  phrases  referred  to  are  as  follows: 

1.  Life  estate  or  term  for  years: 

"Or"  is  construed  "and"  to  give  the  effect  that  if  a  life  estate  or  term  for 
years  go  to  mother,  father,  etc.,  and  remainder  to  collateral  heir  of  the 
decedent,  or  to  a  stranger  in  blood,  then  such  prior  estate  not  taxable,  but 
if  remainder  to  lineals,  then  prior  estate  is.     Billings  vs.  P.,  189 — 472. 

2.  Collateral  heir  or  stranger  to  the  blood: 

Under  Sec.  2  of  the  inheritance  tax,  in  order  to  deduct  a  life  estate  or  term 
for  years  from  the  value  of  an  estate  in  remainder,  the  remainderman 
must  be  a  collateral  heir,  or  a  stranger  to  the  blood'  or  a  body  politic.  No 
other  section  provides  any  exception  to  immediate  taxation.  In  re  Estate 
of  Kingman,  220—563. 

liife  estate  or  estate  for  j^ears  is  only  exempt  when  remainder  is  to  collateral 
heir,  stranger  in  blood,  or  body  politic  or  corporate.  Ayers  vs.  Trust  Co., 
187—56. 

3.  Appraised  immediately  after  death: 

Appraisement  provided  for  in  section  above  should  be  made  immediately  after 
death  of  testator.     Ayers  vs.  Trust  Co.,  187 — 52. 

4.  Deducting  value  of  life  estate  or  term  of  years: 

Where  the  wife  renounces  the  provisions  of  the  will,  the  life  estate  given  her 

therein  is  not  to  be  exempted.     Connell  vs.  Crosby,  210' — (380. 
Tax  is  imposed  by  section  above  upon  all  interests,  incomes  and  expectancies, 

except  those  estates  for  life  and  years  exempted  by  the  ensuing  section. 

Ayers  vs.  Trust  Co.,  187 — 57. 
This  Sec.  2  exempts  life  estate  and  term  for  years    under    the    circumstances 

specified.     Billings  vs.  P.,  189 — 472. 


2S1 

Appraisement  mentioned  in  section  above,  made  by  deducting  value  of  life  es- 
tate.    Ayers  vs.  Trust  Co.,  187 — 54. 

5.  Tax  on  remainder  immediately  due: 

Payment  of  tax  upon  remainders  mentioned  in  section  above  becomes  due  upon 
testator's  death,  except  as  therein  otherwise  provided.  Ayers  vs.  Trust 
Co.,  1S7 — 53. 

6.  Election  by  remainderman; 

Where  the  remainderman  cannot  and  does  not  make  election  to  give  bond  as 
provided  by  See.  2,  the  tax  becomes  due  at  once.  People  vs.  Nelms, 
241—571. 

Appraisement  of  life  interest — Accrued  tax  a  lien  on  entire  prop- 
erty— Bond  for  deferred  payment.]  Sectiou  2.  When  any  property 
or  interest  therein  or  income  therefrom  shall  pass  or  be  limited  for 
the  life  of  another,  or  for  a  term  of  years,  or  to  terminate  on  the 
expiration  of  a  certain  period  the  property  of  the  decedent  so  pass- 
ing shall  be  appraised  immediately  after  the  death  of  the  decedent, 
and  the  value  of  the  said  life  estate,  term  of  years  or  period  of 
limitation  shall  be  fixed  upon  mortality  tables,  using  the  interest 
rate  or  income  rate  of  five  per  cent;  and  the  value  of  the  remainder 
in  said  property  so  limited  shall  be  ascertained  by  deducting  the 
value  of  the  life  estate,  term  of  years  or  period  of  limitation  from 
the  fair  market  value  of  the  property  so  limited,  and  the  tax  on  the 
several  estate  or  estates,  remainder  or  remainders,  or  interests  shall 
be  immediately  due  and  payable  to  the  treasurer  of  the  proper 
county,  together  with  interest  thereon,  and  said  tax  shall  accrue  as 
provided  in  section  three  (3)  of  this  act,  and  remam  a  lien  upon  the 
entire  property  limited  until  paid:  Provided,  tliat  the  person  or 
persons,  body  politic  or  corporate,  beneficially  interested  in  property 
chargeable  with  said  tax,  elect  not  to  pay  the  same  until  they  shall 
come  into  actual  possession  or  enjoyment  of  such  property,  then  in 
that  case  said  person  or  persons,  or  body  politic  or  corporate,  shall 
give  bond  to  the  People  of  the  State  of  Illinois  in  a  penal  sum  three 
times  the  amount  of  the  tax  arising  from  such  property,  limited 
witli  such  sureties  as  the  county  judge  may  approve,  conditioned  for 
the  payment  of  the  said  tax  and  interest  thereon  at  such  time  or 
period  as  they  or  their  representatives  may  come  into  the  actual 
possesion  or  enjoyment  of  said  property;  which  bond  shall  be  filed 
in  the  office  of  the  county  clerk  of  the  proper  county:  I'lovided, 
further,  that  such  i)erson  or  persons,  body  politic  or  corporate,  shall 
make  a  full  verified  relurii  of  said  property  to  said  county  judge 
and  file  the  same  in  his  office  within  one  year  from  the  death  of  the 
flecedcnt,  with  the  bond  and  sui'clies  as  above  provided;  and,  fur- 
ther, said  person  oi-  persons,  body  politic  or  corj)oratc  shall  renew 
said  bond  every  five  years  after  llie  dale  of  the  death  of  deeedeiil. 


282 

No  conlUct  exists  between  sections  2  and  25  as  section  2  requires  that  a  life 
estate  depending  upon  no  condition  or  contingency  shall  be  appraised  and 
its  value  fixed  upon  mortality  tables  immediately  after  the  death  of  de- 
cedent, whereas  section  25  applies  if  said  life  estate  depends  upon  any 
contingency  or  condition.     People  vs.  Donohue,  276 — 88. 

Interest  on  deferred  payment  of  tax  assessed — Bond  of  execu- 
tors and  others.]  Section  3.  All  taxes  imposed  by  this  act,  unless 
otherwise  herein  provided  for,  shall  be  due  and  payable,  at  the 
death  of  the  decedent,  and  interest  at  the  rate  of  six  per  cent  per 
annum  shall  be  charged  and  collected  thereon  for  such  time  as  said 
taxes  are  not  paid:  Provided,  that  if  said  tax  is  paid  within  six 
months  from  the  accruing  thereof,  interest  shall  not  be  charged  or 
collected  thereon,  but  a  discount  of  five  per  cent  shall  be  allowed 
and  deducted  from  said  tax;  and  in  all  cases  where  the  executors, 
administrators  or  trustees  do  not  pay  such  tax  within  one  year  from 
the  death  of  the  decedent,  they  shall  be  required  to  give  a  bond  in 
the  form  and  to  the  effect  prescribed  in  section  2  of  this  act,  for  the 
payment  of  said  tax,  together  with  interest. 

That  portion  of  an  estate  which  under  the  Inheritance  Tax  law  vests  in  the 
8tate  accrues  immediately  upon  the  death  of  the  decedent,  and  all  ques- 
tions concerning  it  must  be  determined  as  of  the  date  of  the  decedent's 
death.  People  vs.  Kichardson,  289 — ^275. 
The  interest  provided  for  on  taxes  remaining  unpaid  is  not  in  the  nature  of  a 
penalty  but  is  a  mere  measure  of  compensation  to  the  State  for  the  loss 
of  the  use  of  the  money,  the  provision  is  positive  a.nd  self-executing  and 
the  county  court  on  an  appeal  from  the  order  of  the  county  judge  assess- 
ing the  tax  cannot  remit  the  interest  in  the  absence  of  authority  given  by 
statute.     People  vs.  Baldwin,  287 — 87. 

Duties  of  executors  and  administrators.]  Section  4.  Any  ad- 
ministrator, executor  or  trustee  having  any  charge  or  trust  in 
legacies  or  property  for  distribution  subject  to  the  said  tax  shall 
deduct  the  tax  therefrom,  or  if  the  legacy  or  property  be  not  money 
he  shall  collect  a  tax  thereon  upon  the  appraised  value  thereof  from 
the  legatee  or  person  entitled  to  such  property,  and  he  shall  not 
deliver  or  be  compelled  to  deliver  any  specific  legacy  or  property 
subject  to  tax  to  any  person  until  he  shall  have  collected  the  tax 
thereon ;  and  whenever  any  such  legacy  shall  be  charged  upon  or 
payable  out  of  real  estate  the  heir  or  devisee  before  the  paying  the 
same,  shall  deduct  said  tax  therefrom,  and  pay  the  same  to  the 
executor,  administrator  or  trustee,  and  the  same  shall  remain  a 
charge  on  such  real  estate  until  paid,  and  the  payment  thereof  shall 
be  enforced  by  the  executor,  administrator  or  trustee  in  the  same 
manner  that  the  said  payment  of  said  legacies  might  be  enforced 
if,  however,  such  legacy  he  given  in  money  to  any  person  for  a 
limited  period;  he  shall  retain  the  tax  upon  the  whole  amount,  but 


283 

if  it  be  not  in  money  he  shall  make  application  to  the  court  having 
jurisdiction  of  his  accounts,  to  make  an  apportionment  if  the  case 
requires  it  of  the  sum  to  be  paid  into  his  hands  by  such  legatees 
and  for  such  further  order  relative  thereof  as  the  case  may  require 
The  executor,  administrator  or  trustee  cannot  retain  out  of  tlie  property  that 
comes  into  his  hands,  as  a  gross  amount,  the  entire  sum  of  taxes  imposed, 
but  can  only  retain  from  any  legacy  in  his  hands  the    tax    due    thereon. 
People  vs.  Union  Trust  Co.,  255—168. 

Lia.bility  of  executors  and  others.]  Section  5.  All  executors, 
administrators  and  trustees  shall  be  personally  liable  for  the  pay- 
ment of  taxes  and  interest,  and  where  proceedings  for  collection  of 
taxes  assessed  be  had,  said  executors,  administrators  and  trustees 
shall  be  personally  liable  for  the  expenses,  costs  and  fees  of  collec- 
tion. They  shall  have  full  power  to  sell  so  much  of  the  property  of 
the  decedent  as  will  enable  them  to  pay  said  tax,  in  the  same  man- 
ner as  they  may  be  enabled  to  do  by  law,  for  the  payment  of  duties 
of  their  testators  and  intestates,  and  the  amount  of  said  tax  shall 
be  paid  as  hereinafter  directed. 

The  provision  that  executors,  administrators  and  trustees  shall  be  personally 
liable  for  the  tax  applies  only  to  property  within  the  State  at  the  testa- 
tor's death  or  which  thereafter  comes  into  his  possession.  People  vs. 
Union  Trust  Co.,  255—168. 
Where  legacies  are  paid  directly  to  non-resident  beneficiaries  by  a  foreign  ad- 
ministrator out  of  property  owned  by  a  resident  of  Illinois  but  situated  in 
the  foreign  State  neither  Illinois  administrator  nor  trustee  is  responsible 
for  Illinois  tax  on  legacies  so  paid  out.  People  vs.  Union  Trust  Co., 
25.5 — 168;  same  vs.  same,  280 — 170. 
.\  trustee  has  an  appealable  interest  if  he  believes  an  inheritance  tax  unjust, 
not  only  to  preserve  the  rights  of  the  beneficiaries  but  to  protect  himself 
from  personal  liability  in  case  he  should  pay  a  claim  that  should  after- 
wards be  ndjudgod  illegal.  People  vs.  Northern  Trust  Co.,  266 — 139. 
Where  bequests  to  non-resident  beneficiaries  have  been  paid  by  an  ancillary 
executor  out  of  proceeds  of  sales  made  by  him  under  the  will  and  approved 
by  a  court  of  a  foreign  State,  of  real  estate,  in  such  State,  the  Illinois 
executor  cannot  be  compelled  to  pay  from  residuary  estate  or  from  his 
personal  funds  tax  assessed  on  such  bequests.  People  vs.  Kellogg, 
2fi9— ISO. 

Payment  of  tax — How  made  by  executor  and  others — Receipt  of 
state  treasurer.]  Section  6.  Every  sum  of  money  retained  by  any 
executor,  administrator  or  trustee,  or  paid  into  his  hands  for  any 
tax  on  any  property,  shall  be  paid  by  him  within  thirty  days  there- 
after to  the  treasurer  of  the  proper  county,  and  the  said  treasurer  or 
treasurers  shall  give,  and  every  executor,  administrator  or  trustee 
shall  take  duiilicatc  receipts  from  him  of  said  payments,  one  of 
which  receipts  he  shall  immediately  send  to  the  .state  treasui-er, 
whose  duty  it  shall  be  to  charge  the  treasurer  so  receiving  the  tnv 


284 

with  the  amount  thereof,  and  shall  seal  said  receipt  with  the  seal  of 
his  office  and  countersign  the  same  and  return  it  to  the  executor, 
administrator  or  trustee,  whereupon  it  shall  be  a  proper  voucher 
in  the  settlement  of  his  accounts;  but  the  executor,  administrator  or 
trustee  shall  not  be  entitled  to  credit  in  his  accounts  or  be  dis- 
charged from  liability  for  such  tax  unless  he  shall  purchase  a 
receipt  so  sealed  and  countersigned  by  the  treasurer  and  a  copy 
thereof  certified  by  him. 

Executor  and  others  to  give  information  to  county  treasurer.] 
Section  7.  Whenever  any  of  the  real  estate  of  which  any  decedent 
may  die  seized  shall  pass  to  any  body  politic  or  corporate,  or  to  any 
person  or  persons,  or  in  trust  for  them,  it  shall  be  the  duty  of  the 
executor,  administrator  or  trustee  of  such  decedent  to  give  infor- 
mation thereof  in  writing  to  the  treasurer  of  the  county  where  said 
real  estate  is  situated,  within  six  months  after  they  undertake  the 
execution  of  their  expected  duties,  or  if  the  fact  be  not  known  to 
them  within  that  period,  then  within  one  month  after  the  same  shall 
have  come  to  their  knowledge. 

Refunding  tax  retained  by  executor  and  others.]  Section  8. 
Whenever  debts  shall  be  proved  against  the  estate  of  the  decedent 
after  distribution  of  legacies  from  which  the  inheritance  tax  has 
been  deducted  in  compliance  with  this  act,  and  the  legatee  is  re- 
quired to  refund  any  portion  of  the  legacy,  a  proportion  of  the  said 
tax  shall  be  repaid  to  him  by  the  executor  or  administrator  if  the 
said  tax  has  not  been  paid  into  the  State  or  county  treasury,  or  by 
the  county  treasurer  if  it  has  been  so  paid. 
County  treasurer  is  not,  however,  authorized  to  retain  moneys  collected  by  him 

for  inheritance  taxes  for  longer  period  than  is  reasonably  required  for  its 

transmission  to  State  treasurer.     P.  vs.  Eaymond,  188 — 458. 

Foreign  executor  transferring  stocks — Notice  to  treasurer  and 
attorney  general — Liability  of  custodians.]  Section  9.  If  a  foreign 
executor,  administrator  or  trustee  shall  assign  or  transfer  any  stock 
or  obligations  in  this  State  standing  in  the  name  of  a  decedent  or 
in  trust  for  a  decedent,  liable  to  any  such  tax,  the  tax  shall  be  paid 
to  the  treasurer  of  the  proper  county  on  the  transfer  thereof.  No 
safe  deposit  company,  trust  company,  corporation,  bank  or  other 
institution,  person  or  persons  having  in  possession  or  under  control 
securities,  deposits,  or  other  assets  belonging  to  or  standing  in  the 
name  of  a  decedent  who  was  a  resident  or  non-resident  or  belonging 
to,  or  standing  in  the  joint  names  of  such  a  decedent  and  one  or 
more  persons,  including  the  shares  of  the  capital  stock  of,  or  other 
interests  in,  the  safe  deposit  company,  trust  company,  corporation, 
bank  or  other  institution  making  the  delivery  or  transfer  herein 


285 


provided  shall  deliver  or  transfer  the  same  to  the  executors,  ad- 
ministrator or  legal  representatives  of  said  decedent,  or  to  the 
survivor  or  survivors  when  held  in  the  joint  names  of  a  decedent 
and  one  or  more  persons,  or  upon  their  order  or  request,  unless 
notice  of  the  time  and  place  of  such  intended  delivery  or  transfer 
be  served  upon  the  state  treasurer  and  attorney  general  at  least 
ten  days  prior  to  said  delivery  or  transfer;  nor  shall  any  such  safe 
deposit  company,  trust  company,  corporation,  bank  or  other  in- 
stitution, person  or  persons  deliver  or  transfer  any  securities,  de- 
posits or  other  assets  belonging  to  or  standing  in  the  name  of  a 
decedent,  or  belonging  to,  or  standing  in  the  joint  names  of  a 
decedent  and  one  or  more  persons,  including  .the  shares  of  the 
capital  stock  of,  or  other  interests  in,  the  safe  deposit  company, 
trust  company,  corporation,  bank  or  other  institution  making  the 
delivery  or  transfer,  without  retaining  a  sufficient  portion  or  amount 
thereof  to  pay  any  tax  or  interest  which  may  thereafter  be  assessed 
on  account  of  the  delivery  or  transfer  of  such  securities,  deposits 
or  other  assets,  including  the  shares  of  the  capital  stock  of,  or  other 
interests  in,  the  safe  deposit  company,  trust  company,  corporation, 
bank  or  other  institution  making  the  delivery  or  transfer,  under 
the  provisions  of  this  article,  unless  the  state  treasurer  and  attorney 
general  consent  thereto  in  writing.  And  it  shall  be  lawful  for  the 
state  treasurer,  together  with  the  attorney  general,  personally  or 
by  representatives,  to  examine  said  securities,  deposits  or  assets  at 
the  time  of  such  delivery  or  transfer.  Failure  to  serve  such  notice 
or  failure  to  allow  such  examination,  or  failure  to  retain  a  suf- 
ficient portion  or  amount  to  pay  such  tax  and  interest  as  herein 
provided  shall  render  said  safe  deposit  company,  trust  company, 
corporation,  l)ank  or  other  institution,  person  or  persons  lialile  to 
the  payment  of  the  amount  of  the  tax  and  interest  due  or  thereafter 
to  become  due  upon  said  securities,  deposits  or  other  assets,  includ- 
ing the  shares  of  the  capital  stock  of,  or  other  interests  in.  Ihe 
safe  deposit  company,  trust  company,  corporation,  bank  or  other 
institution  making  the  delivery  or  Iransfer,  and  in  addition  thereto, 
a  penalty  of  one  thousand  dollars;  and  the  payment  of  sncli  tax 
and  interest  thereon,  or  of  the  penalty  above  prescribed,  or  botli, 
may  bo  enforced  in  an  action  bi-ought  by  the  state  treasurer  in  any 
court  of  competent  jurisdiction. 

T>iis  section  is  constitutioiiMl.     Nnfioii;il  Safe  Deposit  Co.  vs.  Stoad,  250—584, 
anrirmod  2-^2  TT.  S.  58. 

Refunding- excess  of  tax  by  state  treasurer.]  StM-lion  K).  WIkii 
any  amount  of  said  lax  shall  havr-  been  paid  erroneously  1o  the 
State  treasury,  it  shall  be  lawful   for  him  on  satisfac1oi-y   proof 


286 

rendered  to  him  by  said  county  treasurer  of  said  erroneous  pay- 
ments to  refund  and  pay  to  the  executor,  administrator  or  trustee, 
person  or  persons  who  have  paid  any  such  tax  in  error  the  amount 
of  such  tax  so  paid :  Provided,  that  all  applications  for  the  repay- 
ment of  said  tax  shall  be  made  within  two  years  from  the  date  of 
said  payment. 

The  order  of  County  Court  on  county  treasurer  to  refund  money  paid  in  excess 
was  erroneous;  as  recourse  allowed  by  statute  is  to  State's  treasurer. 
People  vs.  Griffith,  245—532. 

Appraisement  of  property — How  made.]  Section  11.  It  shall 
be  the  duty  of  the  county  judge  to  ascertain  whether  any  transfer 
of  any  property  be  subject  to  an  inheritance  tax  under  the  pro- 
visions of  this  Act,  and,  if  it  be  subject  to  such  inheritance  tax,  to 
assess  and  fix  the  then  cash  value  of  all  estates,  annuities  and  life 
estates  or  terms  of  years  growing  out  of  said  estates  and  the  tax  to 
which  the  same  is  liable.  The  county  judge,  upon  the  application 
of  any  interested  party,  including  the  Attorney  General,  or  upon 
his  own  motion  as  often  as,  or  whenever  occasion  may  require,  may 
hear  evidence  and  determine  the  fair  cash  value  of  such  estate  and 
the  amount  of  inheritance  tax  to  which  the  same  is  liable  or  the 
county  judge  may,  in  such  case,  in  his  discretion,  where  the  facts 
are  complicated  and  evidence  is  voluminous,  appoint  some  com- 
petent person  as  appraiser  to  appraise  the  fair  cash  value  at  the 
time  of  the  transfer  thereof  of  the  property  of  persons  whose 
estates  shall  be  subject  to  the  payment  of  any  inheritance  tax  im- 
posed by  this  Act.  Whether  the  fair  cash  value  of  such  estate  shall 
be  ascertained  and  determined  by  the  appraiser  appointed  by  the 
county  judge  or  by  the  county  judge,  (Court)  notice  shall,  in  each 
case,  be  given  by  mail  to  all  persons  known  to  have  a  claim  an  [or] 
interest  in  such  property,  including  the  Attorney  General,  and  to 
such  persons  as  the  county  judge  by  order  directs,  of  the  time  and 
place  he  will  appraise  such  property:  Provided,  that  in  counties 
of  the  third  class,  because  of  the  volume  of  general  business  trans- 
acted in  the  County  Courts  of  such  counties,  the  county  judge  in 
such  counties  of  the  third  class  may,  in  his  direction,  appoint 
appraisers  in  any  and  all  cases.  In  ease  an  appeal  is  taken  to  the 
County  Court,  it  shall  be  the  duty  of  the  county  clerk,  within  two 
days  after  such  appeal  shall  have  been  perfected,  to  notify  in 
writing  the  Attorney  General  and  county  treasurer.  Within  five 
days  after  the  judgment  of  the  County  Court  shall  be  entered  on 
appeal,  it  shall  be  the  duty  of  the  county  clerk  to  make  and  transmit 
a  certified  copy  of  such  judgment  to  the  Attorney  General  and 
county  treasurer.    Persons  of  full  age  and  sui  juris  may,  in  writing, 


287 

waive  such  notice,  and  consent  to  an  immediate  hearing  by  the 
county  judge  or  the  appraiser,  as  the  case  may  be. 

Both  the  appraiser  and  the  county  judge  are  hereby  authorized 
and  empowered  to  use  subpoenas  for  and  to  compel  the  attendance 
of  witnesses  before  them,  respectively,  and  to  take  the  evidence  of 
such  witnesses  under  oath.  Any  person  who  shall  be  served  with 
a  subpoena  to  appear  and  testify  or  to  produce  books  and  papers, 
issued  either  by  the  county  judge  or  by  the  appraiser,  and  who 
shall  refuse  or  neglect  to  appear  or  testify  or  to  produce  books  and 
papers  relevant  to  such  assessment,  as  commanded  in  such  sub- 
poena, shall  be  deemed  guilty  of  a  misdemeanor,  and  shall,  on 
conviction,  be  punished  by  a  fine  of  not  less  than  ten  dollars  nor 
more  than  twenty-five  dollars  for  each  offense.  Any  Circuit  Court 
or  judge  thereof,  either  in  term  time  or  vacation,  upon  application 
of  the  county  judge  or  appraiser,  as  the  case  may  be,  may,  in  its  or 
his  discretion,  compel  the  attendance  of  witnesses,  the  production 
of  books  and  papers,  and  giving  of  testimony  before  such  county 
judge  or  appraiser,  as  the  case  may  be,  by  attachment  for  contempt 
or  otherwise  in  the  same  manner  as  the  production  of  evidence  may 
be  compelled  before  said  court.  When  the  evidence  is  taken  by  an 
appraiser,  he  shall  make  a  report  thereof  and  of  such  value  in 
writing  to  said  county  judge,  witli  the  depositions  of  the  witnesses 
examined  and  such  other  facts  in  relation  thereto,  and  to  said  mat- 
ters as  said  county  judge  may  by  order  require.  The  order  of  the 
county  judge  assessing  and  fixing  an  inheritance  tax,  together  AvUh 
the  report,  if  any,  of  appraiser  appointed  by  such  county  judge, 
shall  be  filed  in  the  office  of  the  county  clerk,  ft  shall  be  the  duty 
of  the  county  clerk,  within  five  days  after  the  liliiig  of  such  order 
assessing  and  fixing  the  inheritance  tax,  to  make  and  transmit  a 
certified  copy  of  such  order  to  the  Attorney  Ccneral  and  to  the 
county  treasurer  of  the  county  in  which  such  assessment  is  luvd, 
and,  also,  to  give  notice  by  mail  to  all  parties  known  to  be  inter- 
ested in  such  estate,  substantially  in  such  form  as  may  be  pre- 
scribed and  furnished  to  the  county  clerk  by  the  Attonu'v  (Jeneral. 

Any  i)erson  or  persons,  iricluding  the  Allorney  (Jeneral,  dis- 
satisfied with  the  appraisement  or  assessment,  may  apjx'al  there- 
from to  Ihe  County  Court  of  the  ])r()i)er  county  within  sixty  days 
after  the  making  and  filing  ol'  such  assessment  order  on  paying  or 
giving  to  tju!  county  ju(lg(!  security  satisfactory  to  pay  all  costs, 
together  with  whatcvf-r  Inxfs  shall  be  fixed  by  the  court:  Pro- 
vided, JH)  bond  or  s<'cnri1\'  sliall  lie  rrcniii'cd  of  Ihe  Attorney 
Oeneral. 


288 

The  said  appraiser  shall  be  paid  by  the  county  treasurer  out 
of  any  funds  he  may  have  in  his  hands  on  account  of  the  inheritance 
tax  collected  in  said  appraisement,  as  by  law  provided,  on  the 
certificate  of  the  county  judge,  such  compensation  as  such  judge 
may  deem  just  for  said  appraiser's  service  as  such  appraiser,  not 
to  exceed  ten  dollars  ($10)  per  day  for  each  [day]  actually  and 
necessarily  employed  in  such  appraisement  and  not  to  exceed  fifteen 
per  cent  of  the  aggregate  amount  of  tax  levied  and  assessed  by  the 
county  judge :  Provided,  such  appraiser  shall  in  no  case  receive 
less  than  ten  dollars  ($10). 

Such  appraiser  shall,  also,  be  entitled  to  receive  his  actual  anw 
necessary  traveling  expenses  and  disbursements,  including  witneaw 
fees  paid  by  him,  if  any,  such  expenses  and  disbursements  to  Do 
paid  by  the  county  treasurer  on  the  order  of  the  county  judge,  ou* 
of  the  inheritance  tax  collected  in  such  appraisement. 

It  shall  be  the  duty  of  the  Attorney  General  to  exercise  general 
supervision  over  the  assessment  and  collection  of  the  inheritance 
tax  provided  in  this  Act,  and  in  the  discharge  of  such  duty,  the 
Attorney  General  may  institute  and  prosecute  such  suits  and  pro- 
ceedings as  may  be  necessary  and  proper,  appearing  therein  for 
such  purpose;  and  it  shall  be  the  duty  of  the  several  State's  Attor- 
neys to  render  assistance  therein  when  requested  by  the  Attorney 
General  so  to  do.  [Amended  by  act  approved  June  28.  L.  1913, 
p.  513. 

Appraisement  is  made  by  taking  cash  value  of  all  estates,  annuities  and  life 
estates  or  for  terms  of  years,  and  tlie  tax  to  whicli  the  same  is  liable 
be  fixed  by  the  county  judge.  The  appraiser  should  allow  the  value  of  the 
estate  received  by  each  residuary  legatee  under  the  will,  and,  in  doing  so, 
should  deduct  the  gifts  and  legacies  preceding  the  residuary  clause  of  the 
will.     Ayers  vs.  Trust  Co.,  187—61. 

Fair  cash  value  of  capital  stock  may  be  fixed  by  market  quotations  and  other 
evidence;  what  it  would  bring,  not  at  a  forced  sale,  but  under  fair  condi- 
tions and  in  ordinary  course  of  business  at  or  about  testator's  death. 
Walker  vs.  P.,  192—110. 

In  determining  the  amount  of  the  estate  on  which  to  assess  inheritance  tax, 
only  indebtedness  of  decedent,  and  expenses  of  administration  may  be  de- 
ducted. Money  bona  fidedly  expended  in  actual  litigation  might  be 
classed  as  expenses  of  administration,  and  be  deducted,  but  money  paid  an 
heir  to  compromise  his  claim  cannot  be  deducted.  In  re  Estate  of  Graves, 
242 — 212. 

It  was  not  proper  in  compiling  the  indebtedness  of  the  estate  which  was  to  be 
deducted,  to  apply  it  proportionately  against  all  the  real  estate,  foreign 
and  domestic,  as  that  would  operate  to  place  part  of  the  tax  on  the  foreign 
lands,  by  increasing  that  taxable  here.     Connell  vs.  Crosby,  210 — 380. 

The  expense  of  a  trustee  in  defending  suit  by  the  heirs  should  be  deducted. 
Connell  vs.  Crosby,  230—380. 


2t>y 

In  determining  amount  of  estate  upon  which  to  assess  inheritance  tax,  only 
indebtedness  of  decedent,  and    expenses    of    administration    may    be    de- 
ducted.     In  re  Estate  of  Graves,  242—212;  People  vs.  Tatge,  267—634. 
The  proceeding  is  a  special  statutory  one.     Teople  vs.  Mills,  247—620;  People 

vs.  Schaefer,  266—334,  342. 
On  appeal  to  county  court  in  an  inheritance  tax  proceeding  the  trial  is  de  novo. 

People  vs.  Mills,  247—620. 
Finding  of  county  court  in  appraisement  proceeding  fixing  value  of  notes  at 
several  thousand  dollars  less  than  the  face    value    of    the    notes    cannot 
stand  on  appeal  where  there  is  nothing  whatever  in  the  testimony  to  indi- 
cate that  such  notes  were  not  worth  their  face  value.     People  vs.  Pennis- 
ton,  262—191. 
Error  in  fixing  inheritance  tax  on  some  other  basis  than  market  value^  of  de- 
cedent's property  at  time  of  his  death  must  be  availed  of  by  appeal  from 
the  order  fixing  the  tax  and  cannot  be  availed  of  in  a  collateral  proceeding 
to  collect  the  tax.     Hauberg  vs.  Morgan,  263 — 616. 
Xotice  of  appraisement  for  inheritance  tax  held  sufficient.     Hanbcrg  vs.  Mor- 
gan, 263 — 616. 
A  judgment  for  inheritance  tax  is  a  separate  judgment  as  to  each  item  of  the 

tax.  People  vs.  Schaefer,  266—334. 
If  the  beneficiaries  of  an  estate  in  good  faith  compromise  a  claim  for  an  actual 
indebtedness  and  pay  it  or  become  liable  therefor,  the  estate  to  which  the 
beneficiaries  succeed  is  decreased  to  such  amount  and  it  should  be  de- 
ducted in  computing  the  inheritance  tax.  People  vs.  Tatge,  267 — 634,  dis- 
tinguishing In  re  Graves,  242 — 212. 
Power  of  county  court  to  modify  its  order  as  to  inheritance  tax.     People  vs. 

Kellogg,  268—489. 
To  enable  the  county  court  to  hear  and  determine  whether  an  inheritance  tax 
is  due  on  the  succession  to  property  it  must  have  jurisdiction  over  the 
property  or  the  beneficiary  and  having  jurisdiction  of  the  property  may 
determine  amount  of  tax,  whether  property  belongs  to  residents  or  not. 
Oakman  vs.  Small,  282—360. 
On  an  appeal  by  the  Attorney  General,  the  county  court  is  not  authorized  to 

assess  the  costs  against  the  people.  People  vs.  Pasfield,  284 — 450,  457. 
All  debts  and  claims  against  deceased's  estate  and  expenses  of  administration 
must  first  be  deducted  from  gross  value  of  decedent 's  property  transferred, 
before  the  State  inheritance  tax  shall  be  computed  and  the  Federal  Estate 
Tax  must  be  deducted  as  a  part  of  the  expense  of  administration.  People 
vs.  Pasfield,  284 — 450;  same  vs.  Northern  Trust  Co.,  289 — 475. 

Fee.s  of  county  clerks — Inheritance  tax  attorney — Appointment 
authorized — Salary — Fees  generally.)  Section  12.  The  lees  of  llie 
clerk  of  the  County  Courl  in  inliei'itance  tax  matters  in  the  respec- 
tive counties  of  tliis  Slale,  as  classified  in  tlie  Act  coneeiniiifi:  fees 
and  .salaries,  shall  be  as  follows: 

In  counties  of  the  first  and  second  class,  for  services  in  ;dl  pro- 
eccdinf^s  in  each  estate  before  the  county  judf^e  the  cleric  shall 
receive  a  fee  of  five  dollars.  In  all  such  procccdinfj:s  in  counties  of 
the  third  class,  the  cleik  sliall  receive  a  fee  of  ten  dollars.  Sucli 
fees  shall  be  i).'iid  by  the  county  treasurer,  on  the  certifieale  of  the 


2!)0 

county  judge,  out  oi'  any  money  in  his  hands,  on  account  of  said 
tax.  In  counties  oi"  the  third  class,  the  Attorney  General  shall 
designate  an  assistant  or  assistants  Attorney  General,  whose  special 
duty  it  shall  be  to  attend  to  all  matters  pertaining  to  the  enforce- 
ment of  this  Act  in  respect  to  the  appraisement,  assessment  and 
collection  oL"  the  inheritance  tax  in  such  counties.  The.  salaries  of 
such  assistants  shall  be  as  follows:  One  Assistant  Attornej^  Gen- 
eral, whose  salary  for  the  month  of  January,  1916,  shall  be  twenty- 
nine  hundred  sixteen  dollars  and  sixty-six  cents,  and  thereafter 
five  thousand  dollars  per  annum  payable  in  monthly  installments; 
the  salary  of  each  of  two  Assistants  Attorney  General,  for  the 
month 'of  January,  1916,  shall  be  twenty-three  hundred  thirty -three 
dollars  and  thirty-three  cents,  and  thereafter  four  thousand  dollars 
per  annum  payable  in  monthly  installments;  the  salary  of  one 
Assistant  Attorney  General  for  the  month  of  January,  1916,  shall 
be  twenty  hundred  forty-one  dollars  and  sixty-two  cents,  and  there- 
after thirty-five  hvmdred  dollars  per  annum  payable  in  monthly  in- 
Mallments.  In  counties  of  the  third  class,  the  clerk  of  the  County 
Court  may  appoint  a  clerk  in  the  office  of  the  clerk  of  said  court, 
to  be  known  as  the  "inheritance  tax  clerk,"  whose  compensation 
shall  be  fixed  by  the  county  judge,  not  to  exceed  fifteen  hundred 
dollars  per  year,  and  not  to  exceed  the  fee  earned  in  said  office  in 
inheritance  tax  matters,  the  surplus  of  such  fees  over  said  com- 
pensation so  fixed  to  be  turned  into  the  county  treasury.  In  addi- 
tion to  the  above,  the  clerk  of  the  County  Court  shall  be  entitled, 
in  all  suits  brought  for  the  collection  of  delinquent  inheritance  tax, 
and  all  contested  inheritance  tax  cases  appealed  from  the  county 
judge  to  the  County  Court,  and  in  all  appeals  from  the  County 
Court  to  the  Supreme  Court,  the  same  fees  as  are  now,  or  which 
may  hereafter  be,  allowed  by  law  in  suits  at  law,  or  in  the  matter 
of  appeals  at  law,  to  or  from  the  County  Court,  which  fees  shall  be 
taxed  as  costs  and  paid  as  in  other  cases  at  law;  and  in  all  cases 
arising  under  this  Act,  including  certified  copies  of  documents  or 
records  in  his  office,  for  which  no  specific  fees  are  provided,  the 
clerk  of  the  County  Court  shall  charge  against  and  collect  from 
the  persons  applying  for,  or  entitled  to  such  services,  or  certified 
copies,  the  same  fees  as  are  now,  or  which  may  hereafter  be, 
allowed  for  similar  services  or  certified  copies  in  said  court,  and 
for  recording  inheritance  tax  receipts  recjuired  to  be  recorded  in 
his  office,  he  shall  receive  the  same  fees  which  are  now  or  hereafter 
may  be  allowed  by  law  to  the  recorder  of  deeds  for  recording 
similar  instruments.  [Amended  by  act  appi'oved  December  3,  1915. 
Spl.  Sess.  Laws  1915,  p.  35. 


291 


Appraiser — Penalty  for  receiving  fee  or  reward.]  Section  13. 
Any  appraiser  appointed  by  this  act.  who  shall  take  any  fee  or  re- 
ward from  any  executor,  administrator,  trustee,  legatee,  next  of 
kin  or  heir  of  any  decedent,  or  from  any  other  person  liable  to  pay 
said  tax  or  any  portion  thereof,  shall  be  guilty  of  a  misdemeanor, 
and  upon  conviction  in  any  court  having  jurisdiction  of  misde- 
meanors, he  shall  be  fined  not  less  than  two  hundred  and  fifty 
dollars  nor  more  than  five  hundred  dollars  and  imprisoned  not 
exceeding  ninety  days;  and  in  addition  thereto  the  county  judge 
shall  dismiss  him  from  such  service. 

Jurisdiction  of  county  court  over  property  of  non-resident  de- 
cedent.] Section  14.  The  county  court  in  the  county  in  which  the 
property  is  situated  of  the  decedent,  who  was  not  a  resident  of  the 
State  or  in  the  county  of  which  the  deceased  was  a  resident  at  the 
time  of  his  death,  shall  have  jurisdiction  to  hear  and  determine  all 
questions  in  relation  to  the  tax  arising  under  the  provisions  of  this 
act,  and  the  county  court  first  acquiring  jurisdiction  hereunder 
shall  retain  the  same  to  the  exclusion  of  every  other. 
Inheritance  tix  cases  are  appealable  directly  from  the  County  Court  to  the  Su- 
preme Court  and  the  People  may  appeal  and  without  bond.  People  v*. 
Sholen,  2.38—20.3. 

Failure  to  pay  tax— Proceeding's  in  county  court.]  Section  15. 
If  it  shall  appeal  to  the  county  court  that  any  tax  accruing  under 
this  act  has  not  been  paid  accrding  to  law,  it  shall  issue  a  sum- 
mons summoning  the  persons  interested  in  the  property  liable  to 
the  tax  to  appear  before  the  court  on  a  day  certain,  not  more  than 
three  months  after  the  date  of  such  summons,  to  show  cause  why 
said  tax  should  not  be  paid.  The  process,  practice  and  pleadings, 
and  the  hearing  and  determination  thereof,  and  the  judgment  in 
said  court  in  such  cases  shall  ])e  the  same  as  those  now  provided, 
or  which  may  hereafter  be  provided  in  probate  cases  in  the  county 
courts  in  this  State,  and  the  fees  and  costs  in  such  cases  shall  be 
the  same  as  in  probate  cases  in  the  county  courts  of  this  State. 

Attorney  General  to  enforce  payment — Proceedings.]  Section 
16.  Wlienover  it  appcai-s  that  any  tax  is  due  and  unpaid  under 
this  Act,  and  the  persons,  institutions  or  corporations  liable  for  said 
tax  have  refused  or  neglected  to  pay  the  same,  it  shall  be  the  duty 
of  the  Attorney  fieneral,  if  he  has  proper  cause  to  believe  a  tax  is 
due  and  unpaid,  to  prosecute  the  collection  of  the  same  by  a  bill  in 
chancery,  filed  in  the  name  of  the  People  of  the  State  of  Illinois, 
to  enforce  the  lien  of  inheritance  tax,  or.  if  there  be  grounds  for 
the  same,  to  secure  an  injunction  against  the  transfer  and  (b'livery 
or  other  disposition  of  property  subject  to  the  lien  for  the  payment 


292 


of  the  inlieritancc  tax,  and  the  County  Courts  are  invested  with 
full  jurisdiction  to  hear  and  determine  such  suits.  The  process, 
practice  and  proceedings  shall  be  the  same  as  in  cases  in  chancery, 
except  that  the  answer  of  the  defendant  need  not  be  under  oath. 

In  addition  to  the  remedy  hereinabove  provided,  any  inherit- 
ance tax  due  and  unpaid  may  be  recovered  in  an  action  of  assumpsit 
brought  by  the  Attorney  General,  in  the  name  of  the  People  of  the 
State  of  Illinois,  against  any  person  liable  for  such  tax  and  the 
Attorney  General  is  hereby  authorized  to  bring  such  action  in  any 
court  having  jurisdiction.  [Amended  by  act  approved  June  28, 
1913.    L.  1913,  p.  513. 

County  judgfe  and  county  clerk — Quarterly  statements  to  county 
treasurer.]  Section  17.  The  county  judge  and  county  clerk  of 
each  county  shall,  every  three  months,  make  a  statement,  in  writing, 
to  the  county  treasurer  of  the  county  of  the  property  from  which 
or  the  party  from  whom  he  has  reason  to  believe  a  tax  under  this 
Act  is  due  and  unpaid. 

It  shall  be  the  duty  of  the  county  treasurer  on  the  first  day  of 
January,  April,  July  and  October  of  each  year  to  make  and  transmit 
to  the  Attorney  General  a  statement  of  the  inheritance  tax  due  and 
unpaid  in  all  estates  in  which  the  county  judge,  or  County  Court, 
as  the  case  may  be,  has  levied  and  assessed  such  tax  as  the  same 
appears  from  the  certified  copy  of  the  orders  of  the  county  judge, 
or  the  certified  copy  of  the  judgment  of  the  County  Court  assessing 
and  fixing  such  tax  on  file  in  his  office :  Provided,  in  case  an  appeal 
shall  be  taken  from  the  county  judge  to  the  County  Court  in  any 
case,  such  statement  shall  not  include  the  estate  in  which  such 
appeal  is  pending  and  undisposed  of.  [As  amended  by  act  approved 
June  28,  1913.    L.  1913,  p.  513. 

Section  18.     Eepealed. 

State  treasurer  shall  furnish  book  to  county  judg^e.]  Section 
19.  The  treasurer  of  the  State  shall  furnish  to  each  county  judge  a 
book,  in  which  he  shall  enter  the  returns  made  by  appraisers,  the 
cash  value  of  annuities,  life  estates  and  terms  of  years  and  other 
property  fixed  by  him,  and  the  tax  assessed  thereon  and  the  amounts 
of  any  receipts  for  payments  thereof  filed  with  him,  which  books 
shall  be  kept  in  the  office  of  the  county  judge  as  a  public  record. 

Payment  by  the  county  to  state  treasurer — Receipt — Report  to 
auditor  semi-annually.]  Section  20.  The  treasurer  of  each  county 
shall  collect  all  such  taxes  and  on  the  first  day  of  each  and  every 
month  transmit  all  such  taxes  so  collected  prior  thereto,  and  not 
yet  transmitted,  to  the  State  Treasurer,  who  shall  give  him  a  re- 
ceipt therefor,   of  which  collection   and  payment  he   shall  make 


293 


report  under  oath  to  the  Auditor  of  Public  Accounts,  on  the  first 
day  of  each  and  every  month,  stating  for  what  estate  paid,  and  in 
such  form  and  containing  such  particulars,  as  the  Auditor  may 
prescribe.  If  any  county  treasurer  shall  fail  to  pay  to  the  State 
Treasurer  all  taxes  that  may  be  due  and  payable  under  this  act,  as 
prescribed  herein,  such  county  treasurer  shall  pay  to  the  State,  as  a 
penalty  for  such  failure,  a  sum  of  money  equal  to  the  interest  on 
such  taxes  at  the  rate  of  one-tenth  of  one  per  cent  per  day  from 
the  time  such  taxes  are  collected  by  said  county  treasurer  until  such 
taxes  are  paid.  The  sureties  upon  the  official  bond  of  such  county 
treasurer  shall  be  security  for  the  payment  of  such  penalty.  The 
penalty  in  this  section  provided  may  be  recovered  in  an  action  of 
debt  against  such  county  treasurer  and  his  sureties  aforesaid,  in 
the  name  of  the  people  of  the  State  of  Illinois,  in  any  court  of 
competent  jurisdiction  within  the  county  wherein  such  county 
treasurer  is  resident;  and  such  penalty,  when  recovered,  shall  be 
paid  into  the  State  treasury.  Such  action  shall  be  brought  by  the 
State  Treasurer  within  ten  days  after  the  failure  of  such  county 
treasurer  to  pay  to  the  State  Treasurer  any  taxes  collected  by  him, 
at  the  time  required  by  this  Act.  Failure  to  bring  suit  within  such 
time  shall  not  prevent  the  bringing  of  such  suit  thereafter.  And 
it  is  hereby  made  the  duty  of  the  State  Treasurer  to  make  necessary 
and  proper  investigations  to  determine  what  inheritance  tax  should 
be  paid:  Provided,  however,  that  this  section  shall  not  invalidate 
or  increase  the  liability  upon  the  bond  of  any  county  treasurer  in 
force  prior  to  the  passage  of  this  act,  and  that  to  such  extent  as 
its  application  to  any  such  existing  bond  would  result  in  invalidat- 
ing such  bond  or  increasing  the  liability  thereon,  this  section  shall 
be  inapplicable  thereto.  [Amended  by  Act  filed  May  7,  in  force 
July  ],  1917.    L.  1917,  p.  656. 

Collection  expenses — Retention  by  county.]  Section  21.  The 
treasurer  of  each  county  shall  retain  and  pay  into  the  county  treas- 
ury two  per  cent  (2%)  on  all  taxes  paid  and  accounted  for  l)y  him 
under  this  Act,  in  full  for  all  services  and  expenses  rendei-ed,  in- 
curred or  paid  by  the  county  or  any  of  its  officers,  agents,  or  em- 
ployees in  collecting  and  paying  the  same.  [Amended  by  act  ap- 
proved June  25.    1j.  1915,  p.  572. 

The  provision  nutliorizing  county  treasurer  to  retain  coniniissions  is  uncon-yfi- 
tutionnl.     .lono's  vs.  O'Connell,  266 — 443,  County  of  Lake  vs.  Westcrficld, 

2r,s— r,,",7. 

Receipt  from  county  treasurer — Sealing-  and  recording  same.l 
Section  22.  Any  person  or  body  politic  or  corporate  shall  ui)()n  the 
payment  of  the  sum  of  fifty  cents,  be  entitled  to  a  receipt  from  the 


294 


county  treasurer  of  any  county  or  the  copy  of  the  receipt  at  his 
option  that  may  have  been  given  by  said  treasurer  for  the  payment 
of  any  tax  under  this  act,  to  be  sealed  with  the  seal  of  his  office, 
which  receipt  shall  designate  on  what  real  property,  if  any,  of  which 
any  deceased  may  have  died  seized,  said  tax  has  been  paid  and  by 
whom  paid,  and  whether  or  not  it  is  in  full  of  said  tax;  and  said 
receipt  may  be  recorded  in  the  clerk's  office  of  said  county  in  which 
the  property  may  be  situated,  in  a  book  to  be  kept  by  said  clerk 
for  such  purpose. 

Liability  to  taxation  —  How  determined  —  Appeal  to  supreme 
court.]      Section  23.     AVhen  any  person  interested  in  any  property 
in  this  State,  which  shall  have  been  transferred  within  the  meaning 
of  this  act  shall  deem  the  same  not  subject  to  any  tax  under  this 
act,  he  may  file  his  petition  in  the   county   court  of  the  proper 
county  to  determine  whether  said  property  is  subject  to  the  tax 
herein  provided,  in  which  petition  the   county  treasurer  and  all 
persons  known  to  have  or  claim  any  interest  in  said  property  shall 
be  made  parties.     The  county  court  may  hear  the  said  cause  upon 
the  relation  of  the  parties  and  the  testimony  of  witnesses,  and  evi- 
dence produced  in   open  court,  and,   if  the   court  shall  find  said 
property  is  not  subject  to  any  tax,  as  herein  provided,  the  court 
shall,  by  order,  so  determine ;  but  if  it  shall  appear  that  said  prop- 
erty, or  any  part  thereof,  is  subject  to  any  such  tax,  the  same  shall 
be  appraised  and  taxed  as  in  other  cases.    An  adjudication  by  the 
county  court,  as  herein  provided,  shall  be  conclusive  as  to  the  lien 
of  the  tax  herein  provided  upon  said  property,  subject  to  appeal 
to  the  supreme  court  of  the  State  by  the  county  treasurer,  or  attor- 
ney general  of  the  State,  in  behalf  of  the  people,  or  by  any  party 
having  an  interest  in  said  property.    The  fees  and  costs  in  all  cases 
arising  under  this  section  shall  be  the  same  as  are  now  or  may  here- 
after be  allowed  by  law  in  cases  at  law  in  the  county  court. 
The  county  court  has  jurisdiction  to  entertain  a  proceeding  to  determine  the 
question  of  liability  for  an  inheritance  tax,  and  on  appeal  from  an  order 
of  the  county  judge  assessing  the  tax  the  county    court    may    determine 
both  the  question  of  liability  and  the  matter  of  correct  appraisal  of  the 
property  and  assessment  thereon.     People  vs.  Baldwin,  287 — 87. 

Continuation  of  lien— Limitation.]  Section  24.  The  lien  of  the 
collateral  inheritance  tax  shall  continue  until  the  said  tax  is  settled 
and  satisfied:  Provided,  that  said  lien  shall  be  lin.-ited  to  the  prop- 
erty chargeable  therewith:  And,  provided,  further,  that  all  in- 
heritance taxes  shall  be  sued  for  within  five  days  after  they  are  due 
and  legally  demandable,  otherwise  they  shall  be  presumed  to  be 
paid  and  cease  to  be  a  lien  as  against  any  purchaser  of  real  estate. 


295 

Section  22  of  Act  of  1895  identical  with  the  above  section  bars  the  lien  against 
the  property  in  the  hands  of  purchasers,  but  does  not  bar  the  collection 
of  the  taxes  from  the  person  liable.     Hanberg  vs.  Morgan,  2G3 — GIG. 

This  section  limits  lien  on  land  for  the  tax  to  live  years  only  in  case  the  laud 
is  sold.     People  vs.  Baldwin,  287 — 87. 

The  word  "purchaser'-  is  used  in  its  ordinary  sense  and  means  one  who  buys 
and  pays  a  valuable  consideration  for  property,  and  does  not  include  a 
devisee.     People  vs.  Baldwin,  287 — 87. 

This  section  is  positive  that  lien  shall  continue  until  it  is  settled  and  satisfied, 
there  is  no  limitation  as  to  lien  as  long  as  real  estate  contnues  to  be  prop- 
erty of  one  liable  for  the  tax  until  the  tax  is  fully  paid,  and  he  remains 
personally  liable  although  he  may  have  sold  the  real  estate.  People  vs. 
Baldwin,  287—87. 

Highest  rate  in  certain  cases — Return  of  tax  wrongfully  imposed 
— Other  provisions.]  Section  25.  AVhen  property  is  transferred  or 
limited  in  crust  or  otherwise,  and  the  rights,  interest  or  estates  of 
the  transferees  or  beneficiaries  are  dependent  upon  contingencies 
or  conditions  whereby  they  may  be  wholly  or  in  part  created,  de- 
feated, extended  or  abridged,  a  tax  shall  be  imposed  upon  said 
transfer  at  the  highest  rate  which,  on  the  happening  of  any  of  the 
said  contingencies  or  conditions,  would  be  possible  under  the  pro- 
visions of  this  article,  and  such  tax  so  imposed  shall  be  due  and 
payable  forthwith  by  the  executois  or  trustees  out  of  the  property 
transferred :  Provided,  however,  that  on  the  happening  of  any 
contingency  whereby  the  said  property,  or  any  part  thereof  is 
transferred  to  a  person,  corporation  or  inslitution  exempt  from 
taxation  under  the  ])rovisions  of  the  iiduMitancc  tax  laws  of  this 
State,  or  to  any  person,  corpoiation  or  inslitution  taxable  at  a  rate 
less  Ihaii  the  i-ate  imposed  and  ]iaid,  sucii  jjcrson,  corporation  or 
institution  shall  be  entilled  1o  a  relurn  of  so  much  of  the  tax 
imposed  and  ])aid  as  is  the  difference  between  thr  amount  paid 
and  the  amouni  whicii  said  peisou.  c()i|)orat ion  or  inslitnlion  should 
pay  under  the  inheritance  lax  laws,  with  interest  thereon  at  the 
rate  of  three  per  centum  pci-  ainnini  Iroiu  the  time  of  payment.  Such 
return  of  oxcr-payineiit  sliall  lie  nimle  in  the  manner  pi-()\i(l('(l  for 
refunds  under  section  eight. 

,  Kstates  or  interests  in  expi'ctancy  which  arc  conlingent  or  de- 
feasilde  and  in  wliidi  pi-ocecMlings  for  tlu'  <h'lcrniina1  ion  of  llu'  tax 
have  not  been  taken  or  where  the  taxation  tlicrcof  has  been  held  in 
abeyance,  shall  be  appraised  at  their  full,  undiminished  value  when 
the  persons  entitled  thereto  shall  come  into  tlic  hcni'licial  cnjnymcnl 
or  possession  thereof,  without  fliminution  for  or  (ni  ac<'0unl  of  any 
valuation  theictol'ore  made  of  the  par-ticular  estates  for  the  pur- 
poses of  taxation,  upon  w  liicli  said  estates  or  interests  in  expectancy 
mav  have  been  limited. 


296 

Where  an  estate  for  life  or  for  years  can  be  divested  by  the  act 
or  omission  of  the  legatee  or  devisee  it  shall  be  taxed  as  if  there 
w  ere  no  possibility  of  such  divesting. 
This  scctiou  construed,  held  coustitutioual  aud  enforceable    according    to    its 

terms.     People  vs.   Byrd,  253—223;   People  vs.  Freese,   267—164;   People 

vs.   Starring,   274—289;   People  vs.   Donahoe,   276—88;   People   vs.   Lowen- 

stein,  287—126. 

The  court  should  take  the  highest  amount  which  in  any  contingency  may  be- 
come liable  to  the  tax,  and  if  it  is  possible  that  upon  the  happening  of  the 
event  which  will  vest  a  contingent  remainder  the  entire  remainder  may 
go  to  one  person,  the  court  should  compute  the  tax  upon  the  entire  re- 
mainder, less  the  statutory  deduction  the  one  remainder-man  would  be  en- 
titled to.     People  vs.  Byrd,  253—223;  People  vs.  Starring,  274—293. 

Where  testator  bequeathed  a  contingent  remainder  to  such  of  41  nieces  and 
nephews  as  may  be  alive  at  death  of  life  tenant,  the  highest  amount  that 
in  any  contingency  would  become  subject  to  the  tax  must  be  taken,  so  the 
remainder,  after  deducting  the  net  value  of  the  life  estate  and  one  ex- 
emption of  $2,000  which  is  exemption  allowed  in  case  of  transfer  to  a 
nephew  or  niece,  should  be  taxed  at  two  per  cent.  People  vs.  Freese, 
267—164. 

Section  applies  to  vested  as  well  as  contingent  estates  whenever  such  vested 
estates  are  liable  to  be  defeated,  extended  or  abridged  by  the  conditions 
or  contingencies  provided  in  a  will.    People  vs.  Donahoe,  276 — 88. 

Section  applies  to  any  property  depending  upon  contingencies  or  conditions 
whether  or  not  there  is  a  trust  involved.    People  vs.  Lowenstein,  284 — 126. 

A  will  which  creates  a  trust  in  favor  of  the  two  daughters  of  testatrix  for  life 
with  remainder  to  their  children,  with  a  subsequent  provision  that  in  case 
both  daughters  shall  die  without  leaving  issue  the  property  shall  be  dis- 
tributed according  to  the  laws  of  descent  passes  no  possible  interest  to 
nephew  of  testatrix  as  warrant  a  tax  assessed  against  a  nephew.  People 
vs.  Camp,  285—511. 

Paragraph  2  applies  to  contingent  estate,  where  at  the  time  said  section  was 
enacted,  the  tax  has  been  held  in  abeyance  by  the  court  because  the  es- 
tate had  not  yet  vested.     People  vs.  Lowenstein,  284 — 126. 

Compounding  of  claims — Powers  of  state  treasurer  and  at- 
torney general.]  Section  26.  The  state  treasurer,  by  and  with  the 
consent  of  the  attorney  general  expressed  in  writing,  is  hereby 
empowered  and  authorized  to  enter  into  an  agreement  with  the 
trustees  of  any  estate  in  which  remainders  or  expectant  estates, 
have  been  of  such  a  nature,  or  so  disposed  and  circumstanced  that 
the  taxes  therein  were  held  not  presently  payable,  or  where  the 
interests  of  the  legatees  or  devises  were  not  ascertainable  under 
an  act  to  tax  gifts,  legacies,  and  inheritances,  etc.,  in  force  July  1, 
1885,  and  amendments  thereto;  and  to  compound  such  taxes  upon 
such  terms  as  may  be  deemed  equitable  and  expedient;  and  to 
grant  discharge  to  said  trustees  upon  the  payment  of  the  taxes 
provided  for  in  such  composition :  Provided,  however,  that  no  such 


1"J7 

composition  shall  be  conclusive,  in  favor  of  said  trustees  as  against 
the  interests  of  such  cestuis  que  trust  as  may  possess  either  present 
rights  of  enjoyment,  or  tised,  absolute  or  indefeasible  rights  oL" 
future  enjoyment,  or  of  such  as  would  possess  such  rights  in  the 
event  of  the  immediate  termination  of  particular  estates,  unless 
they  consent  thereto,  either  personally,  when  competent,  or  by 
guardian.  Composition  or  settlement  made  or  effected  under  the 
provisions  of  this  section  shall  be  executed  in  triplicate,  and  one 
copy  filed  in  the  office  of  the  state  treasurer,  one  copy  in  the  office 
of  the  clerk  of  the  county  court  wherein  the  appraisement  was  had 
or  the  tax  was  paid,  and  one  copy  delivered  to  the  executors,  ad- 
ministrators or  trustees  who  shall  be  parties  thereo. 

Guardian  for  infant.]  Section  27.  If  it  appears  at  any  stage 
of  an  inheritance  tax  proceeding  that  any  person  known  to  be 
interested  therein  is  an  infant  or  person  under  disability,  the  county 
judge  may  appoint  a  special  guardian  of  such  infant  or  person 
under  disability. 
The  fees  of  guardian  ad  litem  cauiiot  be  paid  out  of  tax    fund    in    hands    of 

county  treasurer.     People  vs.  Pasfield,  284 — 450. 

Bequests  to  hospitals,  churches  and  other  organizations  exempt- 
ed.] Section  28.  AVhen  the  beneficial  interests  oi  any  property  or 
income  therefrom  shall  pass  to  or  for  the  use  of  any  hospital,  re- 
ligious, educational,  bible,  missionary,  tract,  scientific,  benevolent  or 
charitable  purpose,  or  to  any  trustee,  bishop  or  minister  of  any 
church  or  religious  denomination,  held  and  used  exclusively  for  the 
religious,  educational  or  charitable  uses  and  purposes  of  such  church 
or  religious  denomination,  institution  or  corporation,  by  grant,  gift, 
bequest  or  otherwise,  the  same  shall  not  be  subject  to  any  such 
duty  or  tax,  but  this  provision  shall  not  apply  to  any  corporation 
which  has  the  right  to  make  dividends  or  distribute  profits  or  assets 
among  its  members. 

The  amendatory  Act  of  1901  to  the  Inheritance  Tax  Act  was  not  retroactive, 
and  where,  at  the  time  the  act  became  effective,  a  tax  was  duo,  it  was  not 
affected  by  that  act.  Here,  exemption  claimed  on  bequest  for  educational 
puri»osos.  Connell  vs.  Crosby,  210 — .380. 
Under  the  amended  inheritance  tax  law  (Sec.  21^),  exempting  bequests  (o 
charitable  institutions,  where  the  deceased  died  before  this  amendment 
took  effect,  the  tax  becoming  payable  then,  it  was  not  affected  by  the 
amendment.  This  amendment  is  not  self-executory,  but  requires  action  by 
the  county  judge,  and  it  repeals  only  so  much  of  the  original  act  as  makes 
such  legacies  taxable.  It  does  not,  therefore,  operate  to  render  the  judge 
without  jurisdiction  in  the  matter.  Provident  School  Assn.  vs.  People, 
198—495. 
Under  the  amendatory  Inherifnnce  Tax  .\ct  of  1901,  exempting  rights  or  in- 
terests from  tax  when  they  shall  pass  to  certain  benevolent  or  charitable 


:J9S 

institutions,  a  foreign  corporation  is  not  included.     This  Act  is  not  uncon- 
stitutional, for  it  deals  alike  with  all  of  the  same  class.     In  re  Estate  of 
Speed,  216—23,  affirmed  203  U.  S.  553. 
Section  28  is  only  section  exempting  property  from  the  tax.     People  vs.  Kich- 
ardson,  269—275,  27(). 

Transfer  defined.]  Section  29.  When  property,  or  any  interest 
therein  or  income  therefrom,  shall  pass  to  or  for  the  use  of  any  per- 
son, institution  or  corporation  by  the  death  of  another,  by  deed,  in- 
strument or  memoranda,  such  passing  shall  be  deemed  a  transfer 
within  the  meaning  of  this  act,  and  taxable  at  the  same  rates,  and 
be  appraised  in  the  same  manner  and  subjected  to  the  same  duties 
and  liabilities  as  any  other  form  of  transfer  provided  in  this  act. 

Certified  copies  of  papers  to  be  furnished — Fees  for  same.]  Sec- 
tion 30.  On  the  written  request  of  the  county  treasurer  or  county 
judge,  in  the  county  wherein  an  appraisement  has  been  initiated, 
the  clerk  of  the  county  court  and  in  counties  having  a  probate  court, 
the  clerk  of  the  probate  court  and  the  recorder  of  deeds  shall  fur- 
nish certified  copies  of  all  papers  within  their  care  or  custody,  or 
records  material  in  the  particular  appraisement,  and  the  said  clerk 
and  recorder  shall  receive  the  same  fee* or  compensation  for  such 
certified  copies  as  they  would  be  entitled  by  law  in  other  cases,  which 
shall  be  paid  to  them  by  the  county  treasurer  of  the  proper  county, 
out  of  moneys  in  his  hands  on  account  of  inheritance  tax  collections, 
on  the  presentation  of  itemized  bills  therefor,  approved  by  the 
county  judge  of  the  proper  county. 

Repeal.]  Section  31.  That  "An  Act  to  tax  gifts,  legacies  and 
inheritances  in  certain  cases,  and  to  provide  for  the  collection  of  the 
same,"  approved  June  15,  1895,  in  force  July  1,  1895,  as  amended  by 
act  approved  May  10,  1901  in  force  July  1,  1901,  and  all  laws  or 
parts  of  laws  inconsistent  herewith  be  and  the  same  are  hereby  re- 
pealed :  Provided,  however,  that  such  repeal  shall  in  no  wise  affect 
any  suit,  prosecution  or  court  proceeding  pending  at  the  time  this 
act  shall  take  effect,  or  any  right  which  the  State  of  Illinois  may 
have  at  the  time  of  the  taking  effect  of  this  act,  to  claim  a  tax  upon 
any  property  under  the  provisions  of  the  act  or  acts  hereby  re- 
pealed, for  which  no  proceeding  has  been  commenced;  and  all 
appeals  and  rights  of  appeal  in  all  suits  pending,  or  appeals  from 
assessments  of  tax  made  by  appraisers'  reports,  orders  fixing  tax  or 
otherwise  existing  in  this  State  at  the  time  of  the  taking  effect  of 
this  act. 

Under  act  of  1895  an  estate  in  remainder  subject  to  defeasance  during  con- 
tinuance of  life  estate  was  not  subject  to  tax,  nor  is  it  subject  to  the  tax 


299 

under  the  proviso  of  repealing  clause  of  act  of  1909  or  saving  clause  Chap- 
ter 131,  R.  S.,  where  the  death  of  decedent  did  not  occur  until  after  act 
of  1909  took  effect.     People  vs.  Carpenter,  274 — 103. 

AN  ACT  TO  PROVIDE  FOR  CASUAL  DEFICITS  IN 
REVENUES. 

AN  ACT  to  provide  for  casual  deficits  or    failures    in    revenues.      [Approved 
April  2,  1S97.     In  force  July  1,  ISKT.     L.  1S97.  p.  2S7.] 

Whenever  casual  deficits  or  failures  in  the  revenues  of  the  state 
occur.]  Section  1.  Be  it  enacted  by  the  People  of  the  State  of  Illi- 
nois, represented  in  the  General  Assembly,  That  whenever  casual 
deficits  or  failures  in  revenues  of  the  State  occur,  in  order  to  meet 
the  same,  the  governor,  auditor  and  treasurer  are  herebj^  authorized 
to  contract  debt.s,  never  to  exceed  in  the  aggregate  the  sum  of  two 
hundred  and  fifty  thousand  dollars,  and  moneys  thus  borrowed  shall 
be  applied  to  the  purpose  for  which  they  were  obtained,  or  to  pay 
the  debts  thus  created,  and  to  no  other  purpose :  Provided,  That  all 
monies  so  liorrowed  shall  be  ])orrovved  for  no  longer  time  than  two 
years. 

Loan — How  made  and  when  awarded.]  Section  2.  Whenever 
the  borrowing  ol'  money  under  scclion  one  of  this  act  is  contem- 
plated, it  shall  be  the  duty  of  tlic  governor,  auditor  and  treasurer 
to  advertise  for  pr-oposals  foi-  such  loan,  for  ten  days,  in  one  of  the 
daily  newspapers  printed  in  each  of  the  cities  of  New  York,  Chicago 
and  Springfield,  setting  forth  in  said  advertisements  the  amount  of 
debt  proposed  to  be  contracted  and  the  time  and  place  for  the  pay- 
ment of  the  principal  and  interest.  And  the  loan  shall  be  awarded 
to  the  person  or  persons  agreeing  to  take  it  at  the  lowest  rate  of 
interest  not  exceeding  five  per  i-cnl    per  antuiiii. 

Bonds  or  certificate  to  be  registered — Interest  and  principal — 
How  paid — Appropriation.]  Section  Ik  TIumc  shall  l)c  pi-cpared 
under  the  direction  of  the  officers  named  in  this  act  such  form  of 
bonds  or  certificates  as  they  .shall  deem  advisable,  which,  when 
issued,  shall  be  signed  by  the  govei-nor,  audiloi'  and  In'iisnter.  and 
shall  be  registei-ed  by  the  auditor  in  a  book  to  be  kepi  l»y  him  loi' 
that  purpo.se.  The  interest  and  i)r'iiicipal  of  siu'h  loan  shall  be  paid 
by  the  Treasurer  oul  of  Ihe  general  i-e\eniie  linid.  'I'licre  is  liei-eby 
api)roi)riated  out  of  any  money  in  Hie  lieasury  a  sum  not  exceeding 
the  sum  of  two  hundred  and  scvenly  thousand  dol'ai's,  for  the  pay- 
ment of  tlic  interest  and  luineipal  of  any  debts  contracted  under 
this  act. 

The  au<litor  of  public  accounts  is  iierehy  authorized  and  ilirected 
to  di-au  his  warrants  on  the  slate  treasurer  for  '.lie  amount  of  all 
such    payments. 


300 

AN  ACT  TO  VALIDATE  THE  ACTS  OF  THE  COUNTY  BOARD. 

AN  ACT  to  make  legal  and  valid  the  acts  of  the  county  board  heretofore  done 
in  dotcrniiniug  the  amounts  of  all  taxes  to  be  raised  for  county  purposes 
in  their  respective  counties,  and  to  make  legal  and  valid  the  levy  of  taxes 
for  county  purposes  thereunder.  Approved  and  in  force  February  28, 
190,-).     I..  1905,  p.  359.] 

Validating  acts  of  county  board,  heretofore  done  in  determining 
amount  of  taxes  to  be  raised  for  county  purposes.]  Section  1.  Be 
it  enacted  by  the  People  of  the  State  of  Illinois  represented  in  the 
General  Assembly :  That  when  the  county  board  of  any  county  here- 
tofore in  determining  the  amounts  of  all  taxes  to  be  raised  for  county 
purposes  in  any  year,  has  at  its  September  session  in  such  year 
determined  said  amounts  b}^  naming  a  tixed  and  definite  sum  to  be 
so  raised  without  naming  the  particular  or  specific  purposes  for 
which  said  taxes,  when  collected,  shall  be  appropriated,  expended 
or  raised,  and  when  any  county  board  heretofore  in  determining  the 
amounts  of  all  taxes  to  be  raised  for  county  purposes  in  any  year, 
has  at  its  September  session  in  such  ye&r  declared  or  provided  that 
a  certain  number  of  cents  on  each  one  hundred  dollars  of  valuation 
of  property  shall  be  raised  for  county  purposes,  not  exceeding 
seventy-five  cents  on  each  one  hundred  dollars  of  such  valuation  and 
without  naming  the  particular  or  specific  purposes  for  which  said 
taxes  when  collected  shall  be  appropriated,  expended  or  raised,  and 
when  any  county  board  heretofore  in  determining  the  amounts  of 
all  taxes  to  be  raised  for  county  purposes  in  any  year,  has  at  its 
September  session  in  such  year  declared  or  provided  that  a,  certain 
number  of  cents  on  each  one  hundred  dollars  of  valuation  of  prop- 
erty shall  be  raised  for  county  purposes  not  exceeding  seventy-five 
cents  on  the  one  hundred  dollars  of  valuation  of  property  and  has 
named  the  particular  or  specific  purposes  for  which  such  taxes  when 
collected  shall  be  appropriated,  expended  or  raised,  such  determina- 
tion and  the  taxes  assessed,  levied  or  extended,  shall  be  and  are 
hereby  declared  to  be  legal  and  valid,  anything  in  any  law  of  this 
State  to  the  contrary  notwithstanding. 

This  Act  operates  to  cure  failure  to  state  purpose  of  a  county  tax  levy  and  such 
Act  is  not  unconstitutional  under  Sec.  8  of  Art.  9  of  the  Constitution,  as  the 
word  "aggregate"  does  not  imply  that  the  particular  purposes  for  which 
the  taxes  are  levied  shall  be  specified.  A  curative  act  may  be  passed  as  to 
any  tax  where  the  authority  was  not  wanting.  People  vs.  R.  R.  Co., 
219—94. 
The  curative  act  of  1905  (Laws  of  1905,  p.  359)  did  not  operate  to  invalidate 
a  tax  levy  declared  invalid  by  decision  of  the  Supreme  Court  for  failing 
to  state  the  purposes  of  the  levy.    R.  R.  Co.  vs.  People,  219 — 408. 


301 

This  Act  cures  the  defect  iu  a  tax  of  failing  to  specify  the  particular  purposes 
for  -nhich  said  tax  levy  was  made.  Bowj^er  vs.  People,  220 — 93;  People 
vs.  E.  K.  Co.,  219—94. 

Emerg-ency.]  Section  2.  Whereas,  an  emergency  exists,  there- 
fore this  act  shall  take  effect  and  be  in  force  from  and  after  its 
passage. 

VALIDATION  OF  TAX  LEVIES  FOR  1916. 
Ax  Act  to  malce  legal  and  valid  annual  appropriation  hills  for  the  fiscal  year 
A.  B.  1916,  and  taxes  levied  and  extended  thereon  in  cmmties  hy  law  required 
to  adopt  an  annual  appropriation  bill  in  the  first  quarter  of  the  fiscal  year 
and  to  i^uhliiih  the  annual  appropriation  bill  in  a  newspaper,  and  to  validate 
court  proceedings  now  pending  or  hereafter  to  he  brought  for  the  collection 
of  such  taxes. 

Section  1.  Be  it  enacted  by  the  People  of  the  State  of  Illinois, 
represented  in  the  General  Assembly :  That  when  any  county  board 
by  law  is  required  within  the  first  quarter  of  the  fiscal  year  to  adopt 
and,  heretofore  within  the  first  quarter  of  the  fiscal  year  A.  D.  1916, 
has  adopted  a  resolution  termed  the  annual  appropriation  bill  in 
and  by  which  resolution  such  county  board  has  appropriated  such 
sums  of  money  as  might  then  be  necessary  to  defray  all  necessary 
expenses  and  liabilities  of  such  county  to  be  by  such  county  paid 
or  incurred  during  and  until  the  time  of  the  adoption  of  the  next 
succeeding  annual  appropriation  bill,  which  said  appropriation  bill, 
by  the  provision  of  any  law  then  in  force,  should  not  take  effect 
until  after  it  had  been  once  published  in  a  newspaper,  and  which 
said  appropriation  bill  was  not  published  in  such  a  newspaper  or  in 
such  manner  or  time  as  was  then  required  by  law,  then  in  each  and 
every  such  case,  such  annual  appropriation  bill  and  all  tax  levies 
based  thereon  and  heretofore  passed  or  adopted  by  such  county 
board  and  the  county  taxes  extended  on  the  collectors  warrant 
pursuant  to  such  tax  levy  or  levies,  and  all  court  proceedings  now 
pending  or  hereafter  to  be  brought  to  enforce  the  collection  of  such 
taxes,  are  each  and  all  liereby  declared  to  be  as  legal  and  valid 
from  the  beginning  as  they,  each  and  every  one  of  them  would 
have  been  if  ^uch  annual  appropriation  bill  had  been  duly  published 
in  such  a  newspaper  and  in  the  manner  and  at  Ihe  time  then  re- 
quired by  law:  Provided,  that  nothing  herein  contained  shall  have 
the  effect  to  validate  more  than  one  sufficient  levy  for  the  same 
appropriations  in  said  fiscal  year  A.  D.  1916,  and  where  heretofore 
more  than  one  levy  has  in  fact  been  made  or  attempted  to  be  made 
for  the  same  appropriations  in  said  fiscal  year  the  taxes  extended 
thereon  shall  have  the  same  force  and  validity  in  the  same  amounts 
and  to  the  same  extent  as  they  would  have  had  if  one  sufficitMit  levy 
had  been  niarle  for  said  appropriations  and  the  taxes  extended 
thereon. 


302 
TAX  FOR  STATE  PURPOSES. 

AN  ACT  to  )>roviile  fur  the  necessary  revenue  for  State  purposes.     Approved 
July  28,  1919.     In  force  July  1,  1919.     L.  1919,  p.  8(54. 

Revenue  fund  for  general  state  purposes  and  for  state  school 
purposes.]  Section  1.  Be  it  enacted  by  the  People  of  the  State  of 
Illinois,  represented  in  the  General  Assembly :  That  there  shall  be 
raised,  by  levying  a  tax  by  valuation  npon  the  assessed  taxable 
property  of  the  State,  the  following  sums  for  the  purposes  herein- 
after set  forth : 

For  general  State  purposes,  to  be  designated  ''Revenue  Fund," 
the  sum  of  fourteen  million  dollars  ($14,000,000.00)  upon  the  as- 
sessed value  of  the  property  for  the  year  A.  D.  1919;  fourteen 
million  dollars  ($14,000,000.00)  upon  the  assessed  value  of  the  prop- 
erty for  the  year  A.  D.  1920;  and  for  State  school  purposes  to  be 
((esignated  "State  School  Fund"  the  sum  of  six  million  dollars 
($6,000,000.00)  upon  the  assessed  taxable  property  for  the  year  A.  D. 
1919,  and  the  sum  of  six  million  dollars  ($6,000,000.00)  upon  the 
assessed  taxable  property  for  the  year  A.  D.  1920,  in  lieu  of  the  two 
mill  tax. 

Officers  to  compute  rates  per  cent,  required — Auditor  to  certify 
■ — Repeal.]  Section  2.  The  Governor,  the  Auditor  and  Treasurer 
shall  annually  compute  the  several  rates  per  cent  required  to  pro- 
duce not  less  than  the  above  amounts,  anything  in  any  other  Act 
providing  a  different  manner  of  ascertaining  the  amount  of  revenue 
required  to  be  levied  for  State  purposes  to  the  contrary  notwith- 
standing ;  and  when  so  ascertained,  the  Auditor  shall  certify  to  the 
county  clerk  the  proper  rates  per  cent  therefor,  and  also  such 
definite  rates  for  other  purposes  as  are  now  or  may  be  hereafter 
provided  by  law,  to  be  levied  and  collected  as  State  taxes,  and  all 
other  laws  and  parts  of  laws  in  conflict  with  this  Act  are  hereby 
repealed. 
Taxes  for  the  year  1911  on  real  estate  were  assessed  as  of  April  1,  1911,  and 

became  a  lien  on  that  date,  although  the  assessment  may  not  have  been 

actually    made    until    after    that    date.      Morrison    vs.    Moir    Hotel    Co., 

204A— 433. 


INDEX 

Abstracts 

of  assessment  to  be  sent  to  Tax  Commission 25S 

of   United   States,  canal   and   111.   Cent,   lands    fiiinishod   by   Auditor   to 

county  clerk 205 

report  by  county  clerk   to  tax  commission 90 

to  be  filed  with  tax  commission 225 

Action 

fees  when  State  sues. 201 

Action  of  Debt 

by  auditor,  when  locality  does  not  pay  its  share  of  tax 204 

failure  of  county  collector  to  pay  taxes  into  treasury,  penalty 1S9 

for  penalty  or  damage,  failure  of  officer  to  perform  any  duty  under  gen- 
eral revenue   act 210 

for  tax  due  on  forfeited  property 180 

recovery  of  personal  property  tax 181 

Advertisement  for  Judgment  and  Sale 

collector  to  give  notice  of  intended  npiilication  for  Judgment 119 

error   in   advertisement 126 

figures,  etc.,  used 123 

proviso  as  to  certain  cities 119 

publication  of  delinquent  list 125 

Affidavit 

of  notice,  before  entitled  to  tux  deed Ifi5 

when  revision  is  completed 239 

Agents 

property  of  manufacturers  in  hands  of,  where  listed 48 

shall  list   property   of  principal 46 

Annuities 

rules    for    valuing 40 

Appeals 

by  person  aggrieved  by  assessment  of  tax  commission 220 

from  application  for  judgment  of  sale 140 

Application  for  Judgment 

appeals    146 

amendments  which  may  be  made 140 

fact   that   all   revenue   needed   had    liecii    raised   as   (bd'cnse 144 

irregularities  which  could   not  be  cured 142 

judgment    ^'^^ 

misdescription  as  a  dofen.se 144 

notice  by  registered  mail  by  county  collector  live  days  before  sale 124 

objections  1"'-' 

overvaluation   as  a   defence l"**' 

payments  r(i)ortcd,  list  corrected J 28 

when  made ^^3 


■«»  304 

Assessments 

failure  to  complete  in  time  not  to  vitiate 208 

failure  to  deliver  tax  books  not  to  vitiate 209 

informality  not  to  vitiate 209 

owner  sick  or  absent,  assessor  to  leave  notice 86 

school  district  designated,  assessment  of  personal  property 81 

what  property  shall  bo  assessed 30 

wrong  name  not  to  vitiate 209 

Assessors 

appointment  of,  and  deputy  in  counties  not  under  township  organization.  78 

bond,  under  act  of  1898 229 

books,  schedules  and  statements,  return  to  county,  clerk 83,  84 

compensation,  how  fixed  and  paid 85 

County  assessor 

compensation    226 

county  treasurer  shall  be  ex-officio 226 

information  to  board  of  review 239 

powers   and    duties 226, 243 

to  receive  books  and  blanks 232 

duty  of,  oath,  schedule 238 

examination  by  board  of  review,  as  to  how  assessment  made 256 

may  examine  under  oath 80 

oath,  failure  to  take,  vacancy 79 

refusal  to  do  duty 210 

to  call  on  county  clerk  for  assessment  books  and  blanks 78 

to  fix  value 52 

to  fix  value  when  not  obtained 81 

to  leave  notice  if  person  sick  or  absent 80 

when  lands  change  in  value 234 

when  may  examine  under  oath  and  list  property 55 

Auditor 

certify  to  clerks  rates  per  cent,  state  tax 92 

duty  where  locality  does  not  pay  its  share  of  taxes 204 

furnish  clerks  abstracts,  U.  S.,  canal  and  111.  Central  lands 205 

may  sell  real  estate  bought  in  by  State 204 

powers   and   duties   as    to   assessment    of  property,   transferred   to   tax 

commission    224 

Back  Taxes 

distinguished  from  forfeited  tax 100 

Banks 

capital  stock  of 30 

dividends  to  be  held  for  taxes,  shares  sold 63 

list  of  stockholders  to  be  kept 62 

listing  and  valuing  property  of 48,  58 

.«hares  listed  in  names  of  owners 62 

state  and  National,  assessment  of  shares 61 

Board  of  assessors 

appointment  of  deputy 327 

deputy  assessors,  appointment,  term  office,  fees,  oath 230 

duties  and  powers  of  county  or  township  assessor  imposed  on.  . . 261 

election   and   organization 227 


305 

furnish  taxpayers  copy  of  description,  schedule,  etc 240 

information  to  board  of  review 239 

majority  of  board  may  act 261 

office  of,  to  be  kept  open  during  business  hours 239 

power  and  duties 227 

revision   of   assessment 23S 

rules  and  regulations 255 

to   receive  books  and   blanks 23L 

Board  of  Review 

appeal  to  supreme  court 24S 

certificate  of  error 249 

changes  and  alterations  in  assessment  of  real  property,  revision 240 

clerk 242 

complaints  of  error  in  writing 246 

correction  of  assessment 247 

creation    24L 

delivery  of  books  containing  assessments 257 

election  of 243 

examination  of  assessor  as  to  how  assessment  made 256 

exemptions,  hearing  and  determination 248 

failure  to  complete  assessment  in  time,  not  to  vitiate 256 

form  of  affidavit  to  be  attached  to  assessment  books,  completion  of  work  255 

increase  or  reduce  assessment  of  real  or  personal  property 248 

majority  of  board  may  act 261 

make  re-assessment  ordered  by  tax  commission 221 

oath  243 

notice,  proposed  assessment  of  omitted  property 245 

omitted   property   assessment    of 244 

powers  and  duties 242 

publication    of   assessment 241 

quadrennial    assessment    defined 249 

revision  of  assessment  on  application  of  taxpayer 244 

rules    and    regulations 255 

schedules  and  statements  of  personal  property  delivered  to 240 

time   of  meeting 244 

vacancy    242 

when  and  how  changes  made  upon  assessment  books 254 

who  to  constitute 242 

Bond 

a.sHcssor  and  supervisor  of  assessment  to  give 229 

Books 

assessment  books,   how   made 77 

assessor  to  call  for,  when 78 

by  townships 77 

changes,  by  board  of  review 254 

clerk  to  correct  errors  on  return  of  assessment 85 

county  clerk   to  procure  books  and  blanks 211 

delivery  by  board  of  review  when  completed 256 

delivery  to  town  clerk,  to  bo  returned  July  1st 84 

index   to  tax   sale 154 


306 

juilgment  sale,  redemption  and  forfeiture  record 151 

duplicate  of  land  and  lots  to  be  assessed,  when  triplicate 232 

for  collection  of  taxes,  when  deliver  to  collector 260 

form  of  ailidavit  to  be  attached  to  assessment,  completion  of  work  by 

board  of  review 255 

further  corrections  by  tax  commission 85 

lists  compared -. 78 

open  for  inspection  in  office  of  county  clerk 84 

penalty,  delivering  before  collector  's  bond  filed 209 

railroad  tax    72 

separate,  for  cities 77 

tax  commission  to  examine  books,  etc.,  of  local  taxing  authorities 219 

to  be  ready  for  assessor  May  1st 98 

when  records  destroyed,  new  assessment .203 

Bridges 

across  navigable  waters  on  borders  of  state ." .  268 

sale    of 269 

where  personal  property  of  companies  listed 50 

Building  and  Loan  Associations 
assessment  of  stock 57,  58 

Capital  Stock 

research  and  investigation  to  ascertain  value 218 

return  as  to,  by  railroad  companies 70 

rules    for   listing '59 

rules  for  valuing 40 

shall  be  assessed 30 

tax  commission  to  assess 60 

tax  commission  to  adopt  rules  for  ascertaining  value  of 219 

what  is 41 

where   listed 47 

Casual  Deficits  in  Revenue 

act  to  provide  for 299 

Collection 

action  for,  on  shares  of  bank  stock 6|2 

after  return  of  county  collector 112 

county  clerk's  certificate  to  county  collector  on  delivery  of  tax  books 

to   district   collectors 104 

county  not  under  township  organization  a  district 105 

demand  for  special  assessment  when  tax  paid 118 

distress  for  personal  tax 104 

extension  of  time,  where  office  of  collector  becomes  vacated 105 

How  to  pay  over  taxes  collected 104 

lien  of  bond 103 

manner  in  which  taxes  are  to  be  collected 110 

power  of  county  collectors 118 

proceedings  against  real  estate  for  personal  tax 122 

receipts  to  be  prepared  in  triplicate 110 

removal  from  county 112 

removal  within  county Ill 


307 

tax  on  telegraph  companies 73 

tax  on  omitted  property  added  to  subsequent  year 207 

vacancy  in  town  or  collection  district,  county  collector  to  act IIS 

Collectors 

appointee  to  fill  vacancy,  keep  account  of  collections  of  former  collector  105 

appointment  to  fill  vacancy,  not  to  exonerate  former  collector 105 

auditor's  suit,  party  aggrieved  may  proceed  under  judgment 200 

bond  and  oath  recorded 103 

discharge  of  sureties 20g 

Books 

clerk 's  statement  to  tax  commission 101 

made  annually  by  county  clerk,  how  made 97 

state   and   county   equalized   rate   stated 101 

warrant    annexed  101 

when    delivered IO3 

credited  for  amount  of  taxes  unpaid 115 

default  of,  sureties  may  attach  goods 108 

deputy  collectors,  appointment 109 

failure  to  attend  sales 153 

liability  on  bonds  of 198 

local  taxes  to  be  paid  over  as  warrant  directs II4 

neglect  to  obtain  judgment  or  present  delinquent  list 210 

refusal  to  do  duty 210 

return  of  town  and  district,  to  county  collector 114 

sheriff   collector IO5 

suits  against,  for  failure  to  make  settlements 199 

suit  on  bond  for  failure  to  make  settlement 116 

sworn  statements  of  collections  to   municipalities 113 

to  note  what  personal  tax  can  be  collected  from  real  estate 116 

town  or  district,  qualification,  bond  and  oath 102 

vacancies,   how   filled IO5 

when  bond  sued  by  cities,  etc.,  right  of  auditor 201 

who   not   eligible  as  bondsman 198 

Conservator 

to   list   property   of   ward 4g 

Constitution  of  1870,  Article  9 

Commutation  of  taxes,  not  authorized 13 

Corporate  authorities 16 

County  taxes,  limitation I5 

Direct  annual  tax,  to  pay  municipal  indebtedness 24 

Easement  of  public  deducted  in  assessment  of  real  estate 11 

Exemption,  private  property  not  to  be  taken  to  pay  debts  of  nuinicipality  22 

property    specified H 

shall  be  only  by  general  law 1] 

General  assembly  may  vest    witli   |)«>\\cr  to   in:ikc   local   iiii|imvciiH'iits.  .  .  .  K! 

not  to   release  state   taxes 15 

provide  revenue   5 

shall  provide   for  reasonable   notice  of  sale   of  property    lor  taxes....  12 

Indfbtf'diK'ss,    prohibition    against 24 

Local    improvements,    (tower jg 


308 

Municipal  corporations,  limit  of  indebtedness 24 

power  to  make  local  improvements 16 

property  taxable  to  pay  debts 22 

taxes    uniform 16,  2.2 

Municipal  officers,  eligibility |24 

Officers,  compensation  not  increased  or  diminished  during  term  of  office. .  24 

Private  property,  not  to  be  taken  to  pay  debts  of  municipality 22 

Prohibition  against  incurring  indebtedness 24 

Redemption,  notice  before 12 

right  of   - 12 

Sale  of  land  for  taxes,  by  general  officer  and  upon  judgment 12 

Specification  of  objects  and  subjects  of  taxation,  not  to  exclude  power 

to  tax  others 10 

State 's  taxes,  not  to  be  released 13 

paid  into  state  treasury 15 

Uniformity,  as  to  class  upon  which  it  operates 5 

decisions   on    6 

municipal    taxes 16,  22 

Valuation,  ascertained  by  persons,  election  or  appointed  as  provided  by 

general    assembly 5 

taxation  in  proportion  to ^ 

World's   Columbian  Exposition,  bond  issue  authorized. 29 

Contempt 

failure  to  comply  with  subpoena,  tax  commission.  — 219 

Oorporations 

capital  stock  and  franchise,  assessment 30 

deliver  to  assessor  sworn  statement  of  amount  of  capital  stock 60 

manufacturing    ^3 

mercantile    "^ 

property  listed  by  whom 46 


by   state  tax  commission •  •  •  •  220 


Coirectioii  of  Assessment 

by  s1 

Oounty 

amount  to  be  stated  separately "2 

act  to  validate  acts  of  county  board 300 

board  to  determine  taxes  for  county  purposes 92 

board  to  examine   collector 's   accounts , 211 

hereafter  coming  under  provisions  of  act  of  1898 262 

limitation  on  rate *'"' 

not  under  township  organization,  county  court  or  judge  to  act 213 

to  furnish  books  and  blanks 211 

County  Collector 

approval  of  bond 107'  108 

bond  and  oath 106 

certificate  to,  of  amount  of  taxes  to  be  collected 104 

death   of,  before   settlement 109 

duplicate  delinquent  lists,  when  to  be  made  and  where  filed 258 

failure  to  pay  taxes  into  treasury,  penalty,  recovery 189 

manner  of  keeping  account "^-^ 


309 

who   collects 106 

County  Clerk 

keep  an  account  with  collector 212 

refusal  to  do  duty 210 

Credits 

deductions  claimed  from  credits,  verified  by  oath 57 

rules   for    listing 56 

rules    for    valuing 40 

Dates 

change  in,  for  performance  of  acts  under  general  revenue  law 260 

Debts 

what  deducted  from  credits 56 

Definitions 

of  words  and  phrases  used  in  General  Revenue  act 212 

local  assessment  officers 214 

Delinquent  Lists 

county  collector  to  make,  where  to  be  filed 258 

form   and   contents 127 

Delinquent  Tax 

application  for  judgment 129 

delinquent   defined 117 

form  of  return  as  to  personal  tax,  affidavit 115 

form  of  return  as  to  real  estate,  affidavit 116 

Destruction  of  Records 

new   assessment 203 

Distress 

fees   of  collector Ill 

for  tax  on  personal  property Ill 

personal  tax 104 

sale  of  property  distrained,  surplus Ill 

Equalization 

assessments  by  the  county  board 85 

county  board  may  complete  at  subsequent  meeting 89 

land  and  lots,  how  to  be  equalized 223 

personal  property,  how  to  be-  equalized 223 

results  combined  in  one  table 223 

tax  commission  equalizing  authority 222 

Equity 

foreclosure   of  tax   lien 191 

Errors 

correction  of  by  clerk  on   return  of  assessment  books 85 

Evidence 

bookn,  [)rim!i  facie  evidence,  sale  of  land 157 

certified   copy  of  record  of  tax   commission 219 

I)roof  of  payment  of  tax 113 


310 

tax  commission,  power  to  take  testimony  and  proofs 218 

tax  deed  as  prima  facie 170 

Executors  and  Administrators 

duty  to  retain  assets  for  payment  of  taxes 245 

to  list  property  of  estate 46 

Exemptions 

agricultural,  horticultural,  mechanical  and   philosophical  purposes 35 

beneficent   purposes 34 

determination  of,  by  board  of  review 248 

drainage    district,   property    of 34 

fire  department  equipment 34 

graveyards   or  burying  grounds 33 

hearing  of  claims  by  county  board 86 

hospitals   38 

lands  contracted  to  be  sold,  assessed  as  personalty 48 

municipal  corporations,  property  of 34 

old  people 's  homes 34 

orphanages 33 

parks    38 

parsonages  37 

property  belonging  to  State  of  Illinois 34 

public  buildings  and  grounds 34 

public  charity 34 

public  grounds  and  squares 34 

public  lands 33 

public  libraries 34 

religious  purposes 33 

school  lands  and  property 33 

school  purposes 33 

tuberculosis  sanitariums 34 

United  States,  property  of 34 

Express  Companies 

where  personal  property  listed 50 

Extension 

county  clerk  to  ascertain  rates  per  cent 263 

rate  certified  by  tax  commission 224 

state,  county,  municipal  and  all  other  taxes 99 

taxes   on  railroad  property < 72 

Forfeited  Property 

action  of  debt  for  taxes  due  on 180 

addition  to  current  tax  of  amount  due  for  forfeiture 180 

back  taxes,  interest,  penalty,  etc.,  to  be  added 99 

redemption  or   purchase   of 179 

report  and  payment  of  money  collected  on 179 

Forms 

assessor  to  use,  transmitted  by  tax  commission 81 

FrancMses 

listing   and    valuing ^1 

Fraternal  Beneficiary  Societies 

assessment  of  property 


311 
Farm  Property 

owner  not  residing  on  farm,  listing 47 

Husband  and  Wife 

husband  to  list  property  of  wife 46 

Inheritance  Tax 

accrued  tax  lien  on  entire  property 281 

appeal,  from  assessment  or  appraisement 287 

to    supreme    court 294 

appointment  or  power,  taxable 274 

apportionment,  application  for 282 

appraisement  of  propcrtj-,  how  made 286 

of   life    interest 281 

appraisers,   appointment    and   compensation,   duties 286 

attorney  general,   assistant 's   salary 289 

■     supervision  by    288 

to  enforce  payment,  proceedings 291 

bond  for  deferred  payment 281 

where  executors,  administrator  or  trustees  does  not  pay 282 

certified   copies,   fees 298 

collection  expenses,  retention  by  county 293 

compounding  of  claims,  powers  of  state  treasurer  and  attorney  general.  .  296 

contingent  estates  or  interests,  highest  rate 29.'') 

corporations,   subject   to   tax 274 

county  clerk,  quarterly  statement ,292 

county  court,  jurisdiction  over  property  of  non-resident   decedent 291 

proceedings  in,  failure   to  pay  tax 291 

county  judge,  ascertain  whether  property  taxable 286 

quarterly  statements 292 

county  treasurer,  payment  to  state  treasurer 292 

custodians  of  securities,  notice  to  treasurer  and  attorney  general 284 

deferred   payments,   bond 281 

executors  and  administrators,  duties 282 

liability   for 283 

and   trustees   to   give   information 284 

exemptions  297 

failure  to  pay  tax 291 

fees  of  county  clerks 289 

foreign  executor,  etc.,  transferring  stock 284 

guardian    for   in^'ant 287 

highest   rate   in  certain  cases 295 

interest  on  deferred  payments 282 

jurisdiction,  county  court 291 

liability  to  tax,  how  determined 294 

lien,  limitation   294 

life  estate    296 

made  in  contemplation  of  death 274 

payment  of  tax 283 

erroneously,  refund   of  excess  by  state   ticasurer 285 

penalty  for  appraiser  receiving  fee  or  reward 291 

procedure  in  county  court 291 

property  or  interest  subject  to  tax 273 


312 

quarterly  statements  to  county  treasurer 292 

rate  of  inheritance  tax 275 

highest,  contingent  estates  or  interest 295 

receipt  of  state  treasurer 28& 

from  county  treasurer 29a 

refunding  tax  retained  by  executor  and  others 284 

return  of  tax  wrongfully  imposed 295 

Safe  Deposit  Co.,  delivery  of  securities 284 

securities,  delivery  by  custodian,  notice 284 

state  treasurer  to  furnish  book  to  county  judge 292, 

transfer  defined 298 

trustees,  liability  for  tax 283 

unpaid  tax,  proceedings  to  enforce  payment 291 

quarterly  statement  to  treasurer 292 

Insurance 

assessment  of  property  of  companies 48 

Judgment 

advertisement  for  judgment  and  sale 119 

application  for,  delinquent  taxes 129 

Leasehold  Estates 
valuing   44 

Levy 

determining  maximum  amount  authorized 26,2 

validation  of  tax  levies  for  1916 301 

Lien 

collector 's  bond  103 

first  lien  on  real  property  April  1st  instead  of  May  1st 260 

foreclosure  of  tax  lien  in  equity 191 

in  favor  of  agent,  etc.,  for  tax  paid 198 

on  personalty 195 

taxes  on  bank  stock 62 

taxes  upon  real  property  first  lien 191 

Limitations 

on  rate   of  county   tax 92 

Listing 

banks,  personal  property  of 48,  58 

capital  stock  of  corporation 59 

consignee  to  list  interest  only 50 

delivering  false  or  fraudulent  lists  to  assessor,  penalty 257 

express  or  transportation  companies 50 

farm  property '^7 

franchises  61 

gas  and  coke  companies r 50 

how  places  of,  fixed 51 

interest  on  exempt  bonds 51 

lists,  schedules,  returns  and  statements,  date  of  making  changed 260 

lists,  valuation  and  entries  made  in  duplicate,  when  in  triplicate 233 

money  secured  by  deed 51 


313 

nursery  stock 4  ? 48 

on  behalf  of  others 50 

pawnbrokers,  property  of 59 

personal  property 

when  and  how,  act  of  189S 235 

Tvhere    owner   resides. , 47 

who  shall  list  and  what  listed,  general  revenue  law 45 

property,  when,  how  and  by  whom  listed,  act  of  1898 231 

property  in  transitu 48 

railroads '   property 63 

railroad  track  in  proportion  to  length  in  district 67 

real  estate 

as  between  towns 76 

as  between  counties 76 

name  of  owner  and  time 74 

when  and  how  listed,  act  of  1898 231 

rolling  stock,  how  distributed 68 

rules   for   creditors 56 

street    railroads 50 

telegraph  companies,  personal  property 73 

water  crafts 48 

where  property  in  hands  of  agent  listed 48 

Lost  Receipt 

entry  in  collector's  book  evidence 113 

Mines 

rules  for  valuing 44 

Minors 

property  of,  listed  by  guardian 46 

Municipal  Corporations 

certificates  of  rates  for,  to  county  clerk 96 

may  buy  in  property  sold  for  special  assessment 271 

Notice 

assessment  of  omitted  property 207 

by  county  collector  by  registered  mail  live  days  before  sale 124 

by  purchaser  at  tax  sale,  tax  deeds 158 

sale  of  tracts  forfeited  to  state 152 

under  act  of  1898,  how  given 254 

under  act  of  1898,  failure  to  give  not  to  affect  validity  of  assessment.  . .  .  254 

Nursery  Stock 

listed  and  assessed  as  merchandise 48 

Oath 

of  assessor  and  supervisor  of  assessment,  act  of  1898 229 

who    may   administer 20& 

Officers 

friilurc  to  do  any  duty  unilcr  act 210 

Omitted  property 

assessment  by  borird  of  review 244 


314 

notice  to  owner 207 

tax  not  collected  added  to  subsequent  year 207 

when   discovered,  to   bo   listed   and   tax   added 206 

Partnership 

property  listed   by  whom 46 

Payment  of  taxes 

duty  of  executors,   administrators  or   trustees,  omitted   property 245 

double    payment,    refunding 202,  203 

entry  of,  and  receipt  for  payment 113 

form  of  receipt 118 

kind    of   funds 110 

on  application  for  judgment  payments  reported  and  list  corrected 128 

on  part  of  tract 112 

taxes  and  special  assessments  may  be  paid  before  sale 128 

Penalty 

conniving  at  evasion  of  act  of  1898 257 

delivering  false  or  fraudulent  lists  to  assessor 257 

Perjujy 

for  making  false  list,  statement  or  schedule _. .  . .  74 

making  false  affidavit  of  notice,  tax  deed 165 

Personal  property 

all  property  subject  to  taxation,  act  of  1898 231 

how  assessed,  assessor  to  call  on  owner 80 

in  transitu,  where  assessed 48 

liable  for  taxes  levied  on  real  property 196 

movable  property  of  railroad 67 

railroad  other  than  rolling  stock 69 

rules   for    valuing 40 

taxes  lien,  after  books  received  by  collector 195 

telegraph    companies 73 

what  shall  be  assessed  and  taxed 30 

when  property  in  several  districts,  assessment 81 

when  and  how  valued,  act  of  1898 235 

who  shall  and  what  listed,  general  revenue  law 45 

where    listed 47 

Place  of  listing 

how  determined 51 

Plats 

owner    to 75 

Property 

all,  when  how  by  whom  listed,  act  of  1898 231 

Quadrennial  assessment 

of    land 232 

Railroads 

assessment   and   distribution 65-67 

description  of  platted  land 72 

description  of  railroad  track  in  schedule 65 


315 

form  of  schedule,  and  time  of  filing  with  county  clerk 64 

listing  rolling  stock   in  several  counties 68 

manner  of  listing  and  valuing  property 63 

other  personalty  of  railroad,  where  listed 69 

real  estate  other  than  railroad  tracks,  assessment 69 

rolling    stock,    schedule 67 

schedule,    laid    before    Tax    Commission 70 

statement  as  to  capital  stock  in  schedule 70 

tax   book 72 

track  listed  in  proportion  to  length 67 

what  included   in   ' '  track  " 66 

Bates 

certificate  of,  for  towns,  cities,  etc.,  to  clerk 96 

computed  by  county  clerk 91 

county  clerk  to  determine,  of  towns,  cities,  etc 98 

determined  by  Tax  Commission,  certified  to  clerk 224 

how   extended,   collectors'   books 98 

for  state  purposes,  how  found 91 

Real  estate 

alteration  in  description 23o 

all  property  subject  to  taxation  and  assessment,  act  of  180S 230 

assessor  to  list  other  lands  not  returned  by  clerk 80 

assessed   valuation   one-half 236 

change    in    value 234 

government,  school,  canal  and  swamp  lands  taxable  after  sale 74 

how  tract  listed  between  counties,  towns 76 

improvements    232 

leasehold  interest   in  exempted  lands 74 

liable  for  taxes  on   personal  property 196 

liens  of  taxes 191 

list  of  lands  not  in  assessment  book,  furnished  assessor 78 

of  railroads,  other  than  railroad  track 69 

owner  liable  for  taxes  on  May  1st,  General  Revenue  Law 74 

owner  to  plat,  clerk  if  owner  neglects 75 

proceedings  against  real  estate  for  personal  tax 122 

railroad  right  of  way  listed  and  valued  as 65 

rules    for    valuing 44 

shall   be   assessed   and   taxed 30 

time   listed,  who   liable   for  tax 74 

when  and  how  assessed,  act  of  1898 » 232 

when  ami  how  listed  and  assessed,  act  of  1898 231 

Re-assessment 

see  Tax  rommission 

Receipts 

duplicate   to   collectors,   for   money    jmid    over 114 

for  payment  of  taxes,  form 113 

rotes  of  various   taxes  printed   thereon 110 

Record  book 

tax  .itidgmcnt  sale,  redemption   and   forfeiture   record 151 


316 

Eedemption 

affidavit  of  notice,  before  entitled  to  tax  deed 165 

amount    ^^* 

clerk  to  pay  over  to  successor,  money  for  redemption 157 

effect  of  receipt  of  redemption  money 15^ 

entry  of 1^0 

of    forfeited    property 179 

notice  before  tax  deed  issues 158 

notice  in  newspaper,  printer's  fee  to  be  paid  by  redeemer 167 

real  estate  sold  on  execution  in  behalf  of  the  State 201 

time    of • 154 

when  purchaser  suffers  land  to  be  sold  again 157 

deduction 

distribution  of 263 

method  of  reducing  rate 266 

taxes  included  in  aggregate  before  scaling 266 

Removal 

from  county,  warrant  to  place  of  removal 112 

of   owner ^1 

Residence 

change  of,  where   owner  assessed 51 

change  of  by  owner  of  personal  property 260 

Return 

assessor  to  county  clerk °3 

district  failing  to  return 90 

failure  to  complete  assessment  in  time  not  to  vitiate 208 

Review  of  assessment 

county    board °2 

equalization  by  county  board 86 

notice  of  meeting ^3 


time   

town  board. 


81 
81 


Revision  of  assessment 

in  counties  having  a  board  of  assessors 238 

.Sales 

advertisement  for  judgment  and  sale 119 

auditor  may  sell  real  estate  bought  in  by  State 204 


bids 


152 


certificate   of  purchase,   assignability 153 

certified  copy  of  sale  lists  to  be  sent  to  Auditor 154 

county  clerk  to  assist  in 150 

deed  to  issue  two  years  after  date  of  sale 167 

entry  of,   on  record 150 

failure  of  collector  to  attend 153 

failure  of  county  clerk  to  attend 153 

failure   to   publish   assessment   not   valid   objection 240 

forfeited  tracts  noted  on  record 151 

in  case  of  appeal,  collector  not  to  sell  until  appeal  disposed  of 148 

notice  by  county  collector,  five  days  before 124 


317 

of  bridge  across  navigable  waters,  for  tax 269 

of  property  for  amount  of  forfeiture 180 

order  of,  application  for  judgment 130 

payment   by   purchaser 153 

payment  of  money  collected  on  execution 202 

process   for,   form 148 

purchaser  at  erroneous  sale,  paid  back 158 

real  estate  not  redeemed 202 

real  estate  on  execution  in  behalf  of  State,  notice  of  levy  given  auditor, 

he  to  purchase 201 

sees.  217-222  General  Kevenue  Law  applies  to  former  sales 169 

taxes  and  special  assessments  may  be  paid  before 128 

through  error,  entry  showing 158 

time  and  manner  of  conducting 151 

tracts  forfeited  to  State,  resale,  notice 152 

tracts  not  sold  forfeited  to  State 152 

withdrawal  of  special  assessments  from  collection 151 

Schedules 

assessor  to  fix  value 5& 

date  of  making,  changed 260 

description  of  railroad  track 65 

false   schedules,  penalty 73 

perjury   74 

form  and  contents 53 

furnished  to  each  person  required  to  list  personal  property 235 

neglect  of  railroad,  penalty 71 

penalty  for  not  making,  act  of  1898 237 

railroads,  filing  with  county  clerk,  and  form  of  same 64 

railroad  property,  laid  before   tax   commission 71 

railroads  returns  to  Tax  Commission,  contents 70 

ref upal  to  sign  and  swear  to 238 

rolling  stock 67 

return  of,  by  assessor  to  county  clerk 84 

statement  as  to  capital  stock,  forwarded  to  tax  commission 60 

telegraph  companies 73 

to  make  out  and  deliver  to  assessor 52 

School  tax 

state,  assessed  'and  collected  on  equalized  valuation 92 

Settlement 

seltlonient  by  town  and  district  collectors 114 

collector  credited  for  amounts  unpaid 115 

final  settlement  of  county  collector 

auditor  to  give  duplicate  certificates 190 

clerk   to  certify   valuation   and   amount   of  state   taxes   to   auditor   as 

credits    185 

clerk  to  certify  valuation  and  amount  of  taxes  to  local  authorities.  ..  .  186 

clerk  to  furnish  duplicate  statement  to  auditor 189 

correction  189 

credits,  examination  of  accounts ,. 180 

credits   on   forfeited   property 185 

for  local  taxes  before  return 114 


318 

manner  of  making  settlement  for  state  taxes ; igS 

neglect  to  file  auditor's  certificate,  notice,  hearing 190 

overpayment    refunded jgg 

payment  into  treasury,  duplicate  receipt 189 

statement  to  county  clerk jo^ 

when  collector  to  account  with  clerk 185 

settlement  with  county  board I85 

jurisdiction  of  suits  against  collector  for  failure  to  make 200 

partial   settlement  of  county  collector 

April  payment  to  local  authorities 287 

April  payment  to  state   treasurer 187 

April  statement  to  clerk jog 

effect  of  failure  to  obtain  judgment 187 

failure  to  account  and  pay  over 188 

failure  to  make  report 288 

on    receipt    of    April    statement    clerk    to    notify    auditor    and    local 

authorities     286 

to  pay  cities,  etc.,  taxes  on  delinquent  property  every  ten  days 188 

satisfaction   piece   on   final  settlement,  record,   effect 116 

suits  against  collectors  for  failure  to  make,  or  pay  money  into  treasury.  .  199 

suit  on  bond  for  failure  to  make 226 

thirty  day  settlements  with  cities 213 

thirty  day  settlements  with  county  collector 213 

Sheriffs 

collector  in  counties  not  under  township  organization 105 

Situs 

domicile  of  owner 32 

place  of  residence 47 

Special  assessments 

apportionment  of 271 

demand  for,  when  tax  paid 118 


return    limited. 


208 


return  of  delinquent,  to  county  collector II7 

when  description  in  different  from  tax  books ^ 270 

withdrawal  from  collection 152 

State 

tax   levy 3q2 

how  state  tax  rate  found 92 

rates  per  cent,  to  be  certified 92 

State  Board  of  Equalization 

records,  to  be  delivered  to,  power  and   duties  to  be  exercised  by  Tax 

Commission    224 

State  Tax  Commission 
See  Tax  Commission 

States  attorney 

duty  to  prosecute  violations 257 

Street  railroads 

where  personal  property  listed 50 

Supervisor  of  assessments 
authority  to  make  changes  or  alterations 238,  240 


319 

bond    229 

oath   229 

information   to   board   of   review 239 

penalty  for  neglect  of  duty 230 

to  deliver  to  person  entitled  copy  of  description,  schedule,  etc 240 

to  receive  books  and  blanks 232 

Supreme  Court 

appeals  from  for  tax , 146 

Swamp  lands 

report  of  list  of  auditor 206 

Tax  Commission 

abstracts,  etc.,  other  papers,  etc.,  to  be  filed  with 225 

ai)peal  by  person  aggrieved  by  assessment 220 

not  to  stay  assessment  or  extension  of  taxe.s 220 

assessment   of   railroad    property 71 

capital  stock,  assess   and  value 215 

certified  copies  of  record,  evidence 21S 

contempt,  failure  to  comply  with  subpoena 219 

county  clerk  to  send  abstract  of  assessment 258 

direct  and  supervise  assessment  of  property 215 

equalization    222    223 

equalize  valuation  between   different  counties 223 

franchises,  assess   and   value 215 

keep  records 215 

legislation,  formulate   and  recommend 218 

listing  tracts  of  land  between  counties  and  towns 76 

meet  with  local  assessment  officers 218 

no  power  to  change  individual  assessment 225 

oaths,  power   to   administer. 219 

partial  returns  from  any  county 224 

powers    and    duties 214-219 

prescribe  rules  and  regulations  relative  to  a.ssessments 215 

preparation  of  memoranda  from  records,  etc.,  of  local  taxing  authorities.    219 

publication    of   assessment 226 

railroad  's  schedule,  contents 70 

railroad  track,  assessment 215 

rate  determined  certified  to  clerk 224 

real   property,   valuation 236 

reassessment 

board  of  review  to  make 221 

how  made  and  reviewed 221 

notice    221 

order,  where  filed 220 

records,  books  and   l)!anks,  l)y   wlioni   furnished 222 

record  of  State  Board  of  Equalization  delivered  to 224 

refund,  taxes   erroneously   assessed 220 

request   institution  of  actions,  proceedings  and   prosecutions 218 

research  and  investigation   for  assessment  of  capital  stock 218 

report  of  assessment  by  county  clerk   to 90 

results    combined    in    one    t:ili|r 223 

service  of  subpoena 219 


320 

statement  to,  by  county  clerk  of  assessment  and  taxes 101 

take  testimony  under  oatli  and  compel  production  of  documents 21& 

to  cause  to  be  published  Acts 205 

to  furnish  officers  instructions,  forms  and  opinions 205 

to  prescribe  form  of  blanks  required  by  laws 215 

witnesses,  fees  and  mileage  of 219 

Tax  deeds 

effect    as    evidence 170 

evidence  upon  which  issued,  recorded 16& 

fees    168 

form    168 

issues  after  expiration  of  two  years 167 

may  include  several  tracts 168 

notice    .- i58 

setting  aside,  reimbursement  as  condition  precedent 170 

when  deed  must  be  taken  out 178 

Telegraph  companies 

return  of  schedule,  form  and  contents 73 

Tax  Commission  to  assess,  collection  of  tax 73 

Township  assessor 

in  counties  of  125,000  or  over,  power 261 

return  of  assessment  books,  affidavit 238 

term  of  office 239 

Township  Board 

not  to  act  as  board  of  review 256 

Trusts 

trustee  to  list  property 46 

duty  trustee  to  pay  taxes  on  ommitted  property, 345 

Uniformity 

of   taxation    restored 272 

Valuation 

assessor  to  fix 83 

bridges  on  border  of  state 26; 

examination   under  oath 8(. 

owner  may  require  list  of 81 

personal   property 8( 

personal  property,  time  and  manner,  act  of  1898 2^5 

quadrennial   assessment 1    3 

railroad    property >j J 

real  estate,  assessor  to  actually  view  and  determine "9 

real  property,  determination 2 

rules  for  valuing  personal  property 

rules  for  valuing  real  estate 4 

when  lands  change  in  value 234 

Warrants 

collector's   101,  104 

to  deputy  collectors 109 

Witnesses 

fees  and  mileage,  hearing  before  Tax  Commission 219 


This  book   is  DUE  on   the  last  date  stamped  below 


Form  L-9-10y))-3,"27 


Iir  c;niiTHFRN  RFGinNAl  LIBRARY  FArii  !TY 


III  li  III  III  ill  ml  li  I  Hill  III  I  III  II  ii 

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